Publication 970 (2012), Tax Benefits for Education

Overview of American opportunity credit (Table 2-1), Introduction
Overview of lifetime learning credit (Table 3-1), Table 3-1.Overview of the Lifetime Learning Credit

Lifetime learning credit

Overview (Table 3-1), Table 3-1.Overview of the Lifetime Learning Credit
Qualifying to claim (Figure 3-1),

Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships

Student loan interest deduction

MAGI, effect of (Table 4-2), Table 4-2.Effect of MAGI on Student Loan Interest Deduction
Overview (Table 4-1), Introduction, Table 4-1.Student Loan Interest Deduction at a Glance

Summary chart of differences between education tax benefits (Appendix B),

Tuition and fees deduction

MAGI, effect of (Table 6-2), Table 6-2.Effect of MAGI on Maximum Tuition and Fees Deduction
Overview (Table 6-1), Table 6-1.Tuition and Fees Deduction at a Glance

Work-related education, qualifying (Figure 112-1),

Tax help, How To Get Tax Help

Tax-free educational assistance

American opportunity credit, 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.
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

Taxpayer Advocate, Taxpayer Advocate Service.

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

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).

Table 6-2, Table 6-2.Effect of MAGI on Maximum Tuition and Fees Deduction
Worksheet 6-1, Worksheet 6-1.MAGI for the Tuition and Fees Deduction

Overview (Table 4-1), Table 4-1.Student Loan Interest Deduction at a Glance

Overview (Table 6-1), Table 6-1.Tuition and Fees Deduction at a Glance

Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses

Qualifying for deduction, Can You Claim the Deduction

Tax benefit of, What is the tax benefit of the tuition and fees deduction.

Tax-free educational assistance, Tax-free educational assistance.

Tuition reduction

American opportunity credit, Tuition reduction.
Lifetime learning credit, Tuition reduction.
Qualified, Qualified Tuition Reduction, How To Report
Tuition and fees deduction, Tuition reduction.

U

U.S. savings bonds, Qualified U.S. savings bonds.

Unclaimed reimbursement

Work-related education, Unclaimed reimbursement.

V

Veterans' benefits, Veterans' Benefits
Voluntary interest payments, Voluntary interest payments.

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

Coverdell ESA

Contribution limit (Worksheet 6-2), Figuring the limit.
MAGI, calculation of (Worksheet 6-1), Worksheet 7-1.MAGI for a Coverdell ESA
Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3.Coverdell ESA—Taxable Distributions and Basis
Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3.Coverdell ESA—Taxable Distributions and Basis

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), Worksheet 6-1.MAGI for the Tuition and Fees Deduction

Index

Symbols

A

B

C

D

E

F

G

H

I

L

M

N

P

Q

R

S

T

U

V

W