Publication 970 |
2008 Tax Year |
Symbols
- 529 program (see Qualified tuition program (QTP))
A
- Academic period:
-
- Hope credit, Academic period.
- Lifetime learning credit, Academic period.
- Student loan interest deduction, Academic period.
- Tuition and fees deduction, Academic period.
- Accountable plans, Accountable Plans, Allocating your reimbursements for meals.
- Additional tax:
-
- Coverdell ESA:
-
- On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax.
- On taxable distributions, Additional Tax on Taxable Distributions
- IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions
- Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions
- Adjusted qualified education expenses (see Qualified education expenses)
- Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions.
- Assistance (see Tax help)
- Athletic scholarships, Athletic Scholarships
B
- Bar review course, Bar or CPA Review Course
- Bonds, education savings (see Education savings bond program)
- Business deduction for work-related education, What's New, Business Deduction for Work-Related Education, Illustrated Example
- Business deduction for work-related education:
-
- Accountable plans, Accountable Plans, Allocating your reimbursements for meals.
- Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses
- Allocating meal reimbursements, Allocating your reimbursements for meals.
- Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses
- Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses
- Double benefit not allowed, No Double Benefit Allowed
- Education required by employer or by law, Education Required by Employer or by Law
- Education to maintain or improve skills, Education To Maintain or Improve Skills
- Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state.
- Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties
- Excess expenses, accountable plan, Excess expenses., Allocating your reimbursements for meals.
- Indefinite absence, Indefinite absence.
- Maintaining skills vs. qualifying for new job, Maintaining skills vs. qualifying for new job.
- Nonaccountable plans, Nonaccountable Plans
- Nondeductible expenses, Nondeductible expenses.
- Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses
- Recordkeeping requirements, Recordkeeping, Examples of records to keep.
- Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses.
- Tax benefit of, What is the tax benefit of taking a business deduction for work-related education.
- Tax-free educational assistance, Tax-free educational assistance.
- Teachers, Requirements for Teachers, Teaching and Related Duties
- Temporary absence to acquire education, Temporary absence.
- Transportation expenses, Transportation Expenses, Using your car.
- Travel expenses, Travel Expenses
C
- Cancellation of student loan (see Student loan cancellation)
- Candidate for a degree:
-
- Scholarships and fellowships, Candidate for a degree.
- Change of designated beneficiary:
-
- Coverdell ESA, Changing the Designated Beneficiary
- Qualified tuition program, Changing the Designated Beneficiary
- Collapsed loans, Interest on refinanced student loans.
- Comments on publication, Comments and suggestions.
- Comprehensive or bundled fees:
-
- Hope credit, Comprehensive or bundled fees.
- Lifetime learning credit, Comprehensive or bundled fees.
- Tuition and fees deduction, Comprehensive or bundled fees.
- Consolidated loans used to refinance student loans, Interest on refinanced student loans.
- Conventions outside U.S., Cruises and conventions.
- Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Worksheet 7-3.Coverdell ESA—Taxable Distributions and Basis
- Coverdell education savings account (ESA):
-
- Additional tax:
-
- On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax.
- On taxable distributions, Additional Tax on Taxable Distributions
- Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed
- Contribution limits, Contribution Limits, Figuring the limit.
- Contribution limits:
-
- Figuring the limit (Worksheet 7-2), Figuring the limit.
- Contributions to, Contributions, Figuring and reporting the additional tax.
- Contributions to:
-
- Table 7-2, Contributions
- Coordination with Hope and lifetime learning credits, Figuring the Taxable Portion of a Distribution, Coordination With Hope and Lifetime Learning Credits
- Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions
- Defined, What Is a Coverdell ESA
- Distributions, Distributions, How To Figure the Taxable Earnings
- Distributions:
-
- Overview (Table 7-3), Distributions
- Divorce, transfer due to, Transfer Because of Divorce
- Eligible educational institution, Eligible Educational Institution
- Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution
- Figuring taxable portion of distribution:
-
- Worksheet 7-3, Worksheet 7-3.Coverdell ESA—Taxable Distributions and Basis
- Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings
- Losses, Losses on Coverdell ESA Investments
- Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI)., MAGI when using Form 1040NR-EZ.
- Modified adjusted gross income (MAGI):
-
- Worksheet 7-1,
- Overview (Table 7-1), What Is a Coverdell ESA
- Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses
- Rollovers, Rollovers
- Tax benefit of, What is the tax benefit of the Coverdell ESA.
- Tax-free distributions, Tax-Free Distributions
- Taxable distributions, Taxable Distributions, Figuring the additional tax.
- Taxable distributions:
-
- Worksheet 7-3 to figure, Worksheet 7-3.Coverdell ESA—Taxable Distributions and Basis
- Transfers, Rollovers
- CPA review course, Bar or CPA Review Course
- Credits
-
- Hope (see Hope credit)
- Lifetime learning (see Lifetime learning credit)
- Cruises, educational, Cruises and conventions.
D
- Deductions (see Business deduction for work-related education)
- Designated beneficiary:
-
- Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary
- Qualified tuition program (QTP), Designated beneficiary., Changing the Designated Beneficiary
- Disabilities, persons with:
-
- Impairment-related work expenses, Impairment-Related Work Expenses
- Distributions (see
specific benefit
)
- Divorce:
-
- Coverdell ESA transfer due to, Transfer Because of Divorce
- Expenses paid under decree:
-
- Hope credit, Expenses paid by dependent.
- Lifetime learning credit, Expenses paid by dependent.
- Tuition and fees deduction, Expenses paid under divorce decree.
- Double benefit not allowed:
-
- Hope credit, No Double Benefit Allowed
- Lifetime learning credit, No Double Benefit Allowed
- Student loan interest deduction, No Double Benefit Allowed
- Tuition and fees deduction, No Double Benefit Allowed
- Work-related education, No Double Benefit Allowed
E
- Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions
- Early distributions from IRAs:
-
- Eligible educational institution, Eligible educational institution.
- Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax
- Qualified education expenses, Qualified education expenses.
- Reporting, Reporting Early Distributions
- Education IRA (see Coverdell education savings account (ESA))
- Education loans (see Student loan interest deduction)
- Education savings account (see Coverdell education savings account (ESA))
- Education savings bond program, What's New, Education Savings Bond Program,
- Education savings bond program:
-
- Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040.
- Claiming dependent's exemption, Dependent for whom you claim an exemption.
- Claiming exclusion, Claiming the Exclusion
- Eligible educational institution, Eligible educational institution.
- Figuring tax-free amount, Figuring the Tax-Free Amount
- Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion
- Income limits for exclusion reduction, What's New
- Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI)., MAGI when using Form 1040.
- Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion
- Qualified education expenses, Qualified education expenses.
- Educational assistance, employer-provided (see Employer-provided educational assistance)
- Eligible educational institution:
-
- Cancellation of student loan, Eligible educational institution.
- Coverdell ESA, Eligible Educational Institution
- Early distributions from IRAs, Eligible educational institution.
- Education savings bond program, Eligible educational institution.
- Hope credit, Eligible educational institution.
- Lifetime learning credit, Eligible educational institution.
- Qualified tuition program (QTP), Eligible educational institution.
- Qualified tuition reduction, Qualified Tuition Reduction
- Scholarships and fellowships, Eligible educational institution., Eligible educational institution.
- Student loan cancellation, Eligible educational institution.
- Student loan interest deduction, Eligible educational institution.
- Tuition and fees deduction, Eligible educational institution.
- Eligible elementary or secondary school:
-
- Coverdell ESA, Eligible elementary or secondary school.
- Eligible student:
-
- Hope credit, Who Is an Eligible Student
- Lifetime learning credit, Who Is an Eligible Student
- Student loan interest deduction, Eligible student.
- Tuition and fees deduction, Who Is an Eligible Student
- Employees:
-
- Deducting work-related education expenses, Employees
- Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit.
- ESAs (see Coverdell education savings account (ESA))
- Estimated tax, Reminders
- Excess contributions:
-
- Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax.
- Excess expenses, accountable plan, Excess expenses., Allocating your reimbursements for meals.
- Expenses (see
specific benefit
)
F
- Family members, beneficiary:
-
- Coverdell ESA, Members of the beneficiary's family.
- Qualified tuition program (QTP), Members of the beneficiary's family.
- Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials
- Fellowships (see Scholarships and fellowships)
- Figures (see Tables and figures)
- Financial aid (see Scholarships and fellowships)
- Form 1098-E:
-
- Student loan interest deduction, Loan origination fee., Form 1098-E.
- Form 1098-T:
-
- Hope credit, Form 1098-T., Illustrated Example
- Lifetime learning credit, Form 1098-T.
- Tuition and fees deduction, Form 1098-T.
- Form 1099-Q:
-
- Coverdell ESA, Exceptions., Earnings and basis.
- Qualified tuition program (QTP), Earnings and return of investment.
- Form 1099-R:
-
- Early distributions from IRAs, Reporting Early Distributions
- Form 2106, 50% limit on meals., Form 2106 or 2106-EZ.
- Form 2106-EZ, 50% limit on meals., Form 2106 or 2106-EZ., Using Form 2106-EZ.
- Form 2106-EZ:
-
- Filled-in example, Illustrated Example
- Form 5329:
-
- Coverdell ESA, Figuring the additional tax.
- Early distributions from IRAs, Reporting Early Distributions
- Qualified tuition program (QTP), Figuring the additional tax.
- Form 8815, MAGI when using Form 1040., Claiming the Exclusion
- Form 8815:
-
- Filled-in example, Illustrated Example
- Form 8863:
-
- Filled-in examples, Illustrated Example, Illustrated Example,
- Hope credit, Illustrated Example
- Lifetime learning credit, Illustrated Example
- Form 8917:
-
- Filled-in examples, Illustrated Example
- Form W-9S, Form 1098-T., Form 1098-T., Form 1098-E., Form 1098-T.
- Free tax services, How To Get Tax Help
- Fulbright grants, Fulbright Grants
H
- Half-time student:
-
- Coverdell ESA, Half-time student.
- Early distributions from IRAs, Half-time student.
- Hope credit, Enrolled at least half-time.
- Student loan interest deduction, Enrolled at least half-time.
- Help (see Tax help)
- Hope credit, What's New, What's New, Illustrated Example
- Hope credit:
-
- Academic period, Academic period.
- Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses
- Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction.
- Claiming dependent's expenses:
-
- Tuition reduction, Tuition reduction.
- Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit
- Claiming the credit:
-
- Qualifying to claim (Figure 2-1), Who Can Claim the Credit
- Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With Hope and Lifetime Learning Credits
- Coordination with qualified tuition program (QTP) distributions, Coordination With Hope and Lifetime Learning Credits
- Differences from lifetime learning credit, Differences between the Hope and lifetime learning credits.
- Differences from lifetime learning credit:
-
- Comparison table (Table 2-1),
- Eligible educational institution, Eligible educational institution.
- Eligible student, Who Is an Eligible Student
- Eligible student:
-
- Requirements (Figure 2-2), Who Is an Eligible Student
- Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses
- Figuring the credit, Figuring the Credit, Phaseout.
- Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout.
- Income limits, What's New, Effect of the Amount of Your Income on the Amount of Your Credit
- Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
- Modified adjusted gross income (MAGI):
-
- Worksheet 2-1, Claiming the Credit
- Phaseout, Phaseout.
- Qualified education expenses, Qualified Education Expenses
- Refunds, Refunds.
- Repayment of credit, When Must the Credit Be Repaid (Recaptured)
- Tax benefit of, What is the tax benefit of the Hope credit.
L
- Lifetime learning credit, What's New, What's New, Illustrated Example
- Lifetime learning credit:
-
- Academic period, Academic period.
- Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses
- Claiming dependent's expenses, Who Can Claim a Dependent's Expenses
- Claiming dependent's expenses:
-
- Tuition reduction, Tuition reduction.
- Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit
- Claiming the credit:
-
- Qualifying to claim (Figure 3-1), No Double Benefit Allowed
- Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With Hope and Lifetime Learning Credits
- Coordination with qualified tuition program (QTP) distributions, Coordination With Hope and Lifetime Learning Credits
- Differences from Hope credit, Differences between the lifetime learning and Hope credits.
- Differences from Hope credit:
-
- Comparison table (Table 3-1),
- Eligible educational institution, Eligible educational institution.
- Eligible student, Who Is an Eligible Student
- Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses.
- Figuring the credit, Figuring the Credit, Illustrated Example
- Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit
- Income limits, What's New, Effect of the Amount of Your Income on the Amount of Your Credit
- Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
- Modified adjusted gross income (MAGI):
-
- Worksheet 3-1, MAGI when using Form 1040.
- Phaseout, Phaseout.
- Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses.
- Qualifying to claim (Figure 3-1), No Double Benefit Allowed
- Refunds, Refunds.
- Repayment of credit, When Must the Credit Be Repaid (Recaptured)
- Tax benefit of, What is the tax benefit of the lifetime learning credit.
- Loans:
-
- Cancellation (see Student loan cancellation)
- Capitalized interest on student loan, Capitalized interest.
- Origination fees on student loan, Loan origination fee.
- Qualified education expenses paid with:
-
- Hope credit, Academic period.
- Lifetime learning credit, Paid with borrowed funds.
- Student loan repayment assistance, Student Loan Repayment Assistance
- Losses, deducting:
-
- Coverdell ESA, Losses on Coverdell ESA Investments
- Qualified tuition program (QTP), Losses on QTP Investments
- Luxury water transportation, Cruises and conventions.
M
- Mileage deduction for work-related education, What's New, What's New, Using your car.
- Military academy cadets, Payment to Service Academy Cadets
- Missing children, photographs of, Reminders
- Modified adjusted gross income (MAGI):
-
- Coverdell ESA, Modified adjusted gross income (MAGI)., MAGI when using Form 1040NR-EZ.
- Coverdell ESA:
-
- Worksheet 7-1,
- Education savings bond program, Modified adjusted gross income (MAGI)., MAGI when using Form 1040.
- Hope credit, Modified adjusted gross income (MAGI).,
- Hope credit:
-
- Worksheet 2-1, Claiming the Credit
- Lifetime learning credit, Modified adjusted gross income (MAGI).
- Lifetime learning credit:
-
- Worksheet 3-1, MAGI when using Form 1040.
- Student loan interest deduction, Modified adjusted gross income (MAGI).
- Student loan interest deduction:
-
- Table 4-2,
- Tuition and fees deduction, Modified adjusted gross income (MAGI).
- Tuition and fees deduction:
-
- Table 6-2,
- Worksheet 6-1,
- More information (see Tax help)
Q
- Qualified education expenses:
-
- Adjustments to:
-
- Coverdell ESA, Adjusted qualified education expenses.
- Education savings bond program, Adjusted qualified education expenses.
- Hope credit, Adjustments to Qualified Education Expenses
- Lifetime learning credit, Adjustments to Qualified Education Expenses
- Qualified tuition program (QTP), Adjusted qualified education expenses.
- Student loan interest deduction, Adjustments to Qualified Education Expenses
- Tuition and fees deduction, Adjustments to Qualified Education Expenses
- Work-related education, Adjustments to Qualifying Work-Related Education Expenses
- Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses
- Early distributions from IRAs, Qualified education expenses.
- Education savings bond program, Qualified education expenses.
- Expenses not qualified:
-
- Hope credit, Expenses That Do Not Qualify, Comprehensive or bundled fees.
- Lifetime learning credit, Expenses That Do Not Qualify
- Tuition and fees deduction, Expenses That Do Not Qualify
- Hope credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses
- Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses.
- Qualified tuition program (QTP), Qualified education expenses.
- Scholarships and fellowships, Qualified education expenses.
- Student loan interest deduction, Qualified Education Expenses
- Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses
- Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses
- Qualified elementary and secondary education expenses:
-
- Coverdell ESAs, Qualified Elementary and Secondary Education Expenses
- Qualified employer plans:
-
- Student loan interest deduction not allowed, Qualified employer plan.
- Qualified student loans, Qualified Student Loan, Qualified employer plan.
- Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary
- Qualified tuition program (QTP):
-
- Additional tax on taxable distributions, Additional Tax on Taxable Distributions
- Change of designated beneficiary, Changing the Designated Beneficiary
- Contributions to, How Much Can You Contribute
- Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions
- Coordination with Hope and lifetime learning credits, Coordination With Hope and Lifetime Learning Credits
- Defined, What Is a Qualified Tuition Program
- Eligible educational institution, Eligible educational institution.
- Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments
- Losses, Losses on QTP Investments
- Qualified education expenses, Qualified education expenses.
- Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary
- Tax benefit of, What is the tax benefit of a QTP.
- Taxability of distributions, Are Distributions Taxable, Figuring the additional tax.
- Taxable earnings, Taxable earnings.
- Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary
- Qualified tuition reduction, Qualified Tuition Reduction, How To Report
- Qualified U.S. savings bonds, Qualified U.S. savings bonds.
- Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties
- Qualifying work-related education:
-
- Determining if qualified (Figure 12-1), Education Required by Employer or by Law
R
- Recapture:
-
- Hope credit, When Must the Credit Be Repaid (Recaptured)
- Lifetime learning credit, When Must the Credit Be Repaid (Recaptured)
- Tuition and fees deduction, When Must the Deduction Be Repaid (Recaptured)
- Recordkeeping requirements:
-
- Work-related education, Recordkeeping, Examples of records to keep.
- Refinanced student loans, Interest on refinanced student loans., Refinanced Loan
- Refunds:
-
- Hope credit, Refunds.
- Lifetime learning credit, Refunds.
- Tuition and fees deduction, Refunds.
- Reimbursements:
-
- Nondeductible expenses, Reimbursements for nondeductible expenses.
- Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses.
- Related persons:
-
- Coverdell ESA, Members of the beneficiary's family.
- Qualified tuition program (QTP), Members of the beneficiary's family.
- Student loan interest deduction, Related person.
- Repayment programs (see Student loan repayment assistance)
- Reporting:
-
- Coverdell ESA, Exceptions., Figuring and reporting the additional tax., Figuring the Taxable Portion of a Distribution, Figuring the additional tax.
- Early distributions from IRAs, Reporting Early Distributions
- Education savings bond program, Claiming the Exclusion
- Hope credit, Claiming the Credit
- Lifetime learning credit, Claiming the Credit
- Qualified tuition program (QTP), Taxable earnings., Losses on QTP Investments, Rollovers
- Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships
- Student loan interest deduction, Claiming the Deduction
- Tuition and fees deduction, Claiming the Deduction
- Tuition reduction, taxable, How To Report
- Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses
- Revolving lines of credit, interest on, Interest on revolving lines of credit.
- Rollovers:
-
- Coverdell ESA, Rollovers
- Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary
S
- Savings bond program, education (see Education savings bond program)
- Scholarships and fellowships, Scholarships and Fellowships, Schedule SE (Form 1040).
- Scholarships and fellowships:
-
- Athletic scholarships, Athletic Scholarships
- Eligible educational institution, Eligible educational institution., Eligible educational institution.
- Fellowship, defined, Scholarships and Fellowships
- Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1.
- Prize, scholarship won as, Scholarship prizes.
- Qualified education expenses, Qualified education expenses.
- Reporting, Reporting Scholarships and Fellowships
- Scholarship, defined, Scholarships and Fellowships
- Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships
- Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships
- Taxable, Taxable Scholarships and Fellowships, Scholarship prizes.
- Section 501(c)(3) organizations (see Student loan cancellation)
- Section 529 program (see Qualified tuition program (QTP))
- Self-employed persons:
-
- Deducting work-related education expenses, Self-Employed Persons
- Service academy cadets, Payment to Service Academy Cadets
- Sports, games, hobbies, and noncredit courses:
-
- Education savings bond program, Qualified education expenses.
- Hope credit, Sports, games, hobbies, and noncredit courses.
- Lifetime learning credit, Sports, games, hobbies, and noncredit courses.
- Tuition and fees deduction, Sports, games, hobbies, and noncredit courses.
- Standard mileage rate:
-
- Work-related education, What's New, What's New, Using your car.
- State prepaid education accounts (see Qualified tuition program (QTP))
- Student loan cancellation, Student Loan Cancellation
- Student loan cancellation:
-
- Eligible educational institution, Eligible educational institution.
- Section 501(c)(3) organizations, Section 501(c)(3) organization.
- Student loan interest deduction:
-
- Academic period, Academic period.
- Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses
- Allocation between interest and principal, Allocating Payments Between Interest and Principal
- Claiming the deduction, Claiming the Deduction
- Eligible educational institution, Eligible educational institution.
- Eligible student, Eligible student.
- Figuring the deduction, Figuring the Deduction, Which Worksheet To Use
- Include as interest, Include As Interest
- Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction
- Loan repayment assistance, Do Not Include As Interest
- Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI)., Which Worksheet To Use
- Modified adjusted gross income (MAGI):
-
- Table 4-2,
- Not included as interest, Do Not Include As Interest
- Overview (Table 4-1),
- Phaseout, Phaseout., Effect of the Amount of Your Income on the Amount of Your Deduction
- Qualified education expenses, Qualified Education Expenses
- Qualified employer plans, Qualified employer plan.
- Qualified student loans, Qualified Student Loan, Qualified employer plan.
- Reasonable period of time, Reasonable period of time.
- Related persons, Related person.
- Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid
- Third party interest payments, Interest paid by others.
- When interest must be paid, When Must Interest Be Paid
- Worksheet 4-1, Worksheet 4-1.Student Loan Interest Deduction Worksheet
- Student loan repayment assistance, Student Loan Repayment Assistance
- Suggestions for publication, Comments and suggestions.
- Surviving spouse:
-
- Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member
T
- Tables and figures:
-
- Comparison of education tax benefits (Appendix B),
- Coverdell ESAs:
-
- Contributions to (Table 7-2), Contributions
- Distributions (Table 7-3), Distributions
- Overview (Table 7-1), What Is a Coverdell ESA
- Education credits, comparison of (Tables 2-1 & 3-1), ,
- Hope credit:
-
- Comparing education credits (Table 2-1),
- Eligible student requirements (Figure 2-2), Who Is an Eligible Student
- Qualifying to claim (Figure 2-1), Who Can Claim the Credit
- Lifetime learning credit:
-
- Comparing education credits (Table 3-1),
- Qualifying to claim (Figure 3-1), No Double Benefit Allowed
- Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships
- Student loan interest deduction:
-
- MAGI, effect of (Table 4-2),
- Overview (Table 4-1), Introduction
- Summary chart of differences between education tax benefits (Appendix B),
- Tuition and fees deduction:
-
- MAGI, effect of (Table 6-2),
- Overview (Table 6-1),
- Work-related education, qualifying (Figure 12-1), Education Required by Employer or by Law
- Tax help, How To Get Tax Help
- Tax-free educational assistance:
-
- Coverdell ESA, Adjusted qualified education expenses.
- Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax
- Education savings bond program, Adjusted qualified education expenses.
- Hope credit, Tax-free educational assistance.
- Lifetime learning credit, Tax-free educational assistance.
- Qualified tuition program (QTP), Adjusted qualified education expenses.
- Tuition and fees deduction, Tax-free educational assistance.
- Work-related education, Tax-free educational assistance.
- Taxable scholarships and fellowships, Taxable Scholarships and Fellowships, Scholarship prizes.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Teachers, Requirements for Teachers, Teaching and Related Duties
- Temporary-basis student, transportation expenses of, Temporary basis.
- Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants
- Transfers:
-
- Coverdell ESA, Rollovers
- Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary
- Transportation expenses:
-
- Work-related education, Transportation Expenses, Using your car.
- Travel expenses:
-
- 50% limit on meals, 50% limit on meals.
- Not deductible as form of education, Travel as Education
- Work-related education, Travel Expenses
- TTY/TDD information, How To Get Tax Help
- Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example
- Tuition and fees deduction:
-
- Academic period, Academic period.
- Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses
- Can you claim the deduction, Can You Claim the Deduction
- Claiming dependent's expenses, Who Can Claim a Dependent's Expenses
- Claiming the deduction, Claiming the Deduction
- Double benefit not allowed, No Double Benefit Allowed
- Eligible educational institution, Eligible educational institution.
- Eligible student, Who Is an Eligible Student
- Expenses not qualifying for, Expenses That Do Not Qualify
- Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses
- Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040.
- Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction
- Loan used to pay tuition and fees, Paid with borrowed funds.
- Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
- Modified adjusted gross income (MAGI):
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- Table 6-2,
- Worksheet 6-1,
- Overview (Table 6-1),
- Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses
- Qualifying for deduction, Can You Claim the Deduction
- Refunds, Refunds.
- Repayment of deduction, When Must the Deduction Be Repaid (Recaptured)
- Tax benefit of, What is the tax benefit of the tuition and fees deduction.
- Tax-free educational assistance, Tax-free educational assistance.
- Tuition reduction:
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- Hope credit, Tuition reduction.
- Lifetime learning credit, Tuition reduction.
- Qualified, Qualified Tuition Reduction, How To Report
- Tuition and fees deduction, Tuition reduction.
W
- Withholding, Analyzing your tax withholding.
- Work-related education (see Business deduction for work-related education)
- Working condition fringe benefit, Working condition fringe benefit.
- Worksheets:
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- Coverdell ESA:
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- Contribution limit (Worksheet 7-2), Figuring the limit.
- MAGI, calculation of (Worksheet 7-1),
- Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3.Coverdell ESA—Taxable Distributions and Basis
- Hope credit MAGI calculation (Worksheet 2-1),
- Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040.
- Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1.
- Student loan interest deduction (Worksheet 4-1), Worksheet 4-1.Student Loan Interest Deduction Worksheet
- Tuition and fees deduction, MAGI calculation (Worksheet 6-1),
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