Index

Symbols

529 program (see Qualified tuition program (QTP))

A

Academic period
American opportunity 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)
American opportunity credit
Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses
Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction.
Tuition reduction, Tuition reduction.
Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit
Qualifying to claim (Figure 2-1),
Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution
Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits
Eligible educational institution, Eligible educational institution.
Eligible student, Who Is an Eligible Student
Requirements (Figure 2-2),
Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses
Figuring the credit, Figuring the Credit
Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout.
Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout.
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
Worksheet 2-1, Claiming the Credit
Overview of American opportunity credit (Table 2-1), Introduction
Phaseout, Phaseout.
Qualified education expenses, Qualified Education Expenses
Tax benefit of, What is the tax benefit of the American opportunity credit.
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, Business Deduction for Work-Related Education, Illustrated Example
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, Education during 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, Education during 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.
Comprehensive or bundled fees
American opportunity 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), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3.Coverdell ESA—Taxable Distributions and Basis
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.
Figuring the limit (Worksheet 6-2), Figuring the limit.
Contributions to, Contributions, Figuring and reporting the additional tax.
Table 7-2, Contributions
Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity 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
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
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.
Worksheet 6-1, Worksheet 7-1.MAGI for a Coverdell ESA
Overview (Table 6-1), Coverdell Education Savings Account (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.
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
American opportunity (see American opportunity 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
American opportunity 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
American opportunity 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
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
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
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
American opportunity credit, 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.
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
American opportunity 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, Reminders
American opportunity credit, Form 1098-T.
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.
Filled-in 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 8863
Filled-in examples,
Form 8917
Filled-in examples,
Form W-9S, Form 1098-T., Form 1098-T., Form 1098-E., Form 1098-T.
Free tax services, Free help with your tax return.
Fulbright grants, Fulbright Grants

H

Half-time student
American opportunity credit, Enrolled at least half-time.
Coverdell ESA, Half-time student.
Early distributions from IRAs, Half-time student.
Student loan interest deduction, Enrolled at least half-time.
Help (see Tax help)

I

Illustrated example of education credits (Appendix A), Appendix A. Illustrated Example of Education Credits,
Impairment-related work expenses
Work-related education deduction, Impairment-Related Work Expenses
Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA)
Early distributions (see Early distributions from IRAs)

L

Lifetime learning credit, Differences between the American opportunity and lifetime learning credits.
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, Tuition reduction.
Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit
Qualifying to claim (Figure 3-1),
Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits
Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits
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, Claiming the Credit
Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit
Income limits, Effect of the Amount of Your Income on the Amount of Your Credit
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
Worksheet 3-1, MAGI when using Form 1040.
Overview (Table 3-1), Table 3-1. Overview of the Lifetime Learning Credit
Phaseout, Phaseout.
Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses.
Qualifying to claim (Figure 3-1),
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
American opportunity 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, Using your car.
Military academy cadets, Payment to Service Academy Cadets
Missing children, photographs of, Reminders
Modified adjusted gross income (MAGI)
American opportunity credit
Worksheet 2-1, Claiming the Credit
Coverdell ESA, Modified adjusted gross income (MAGI)., MAGI when using Form 1040NR-EZ.
Worksheet 6-1, Worksheet 7-1.MAGI for a Coverdell ESA
Education savings bond program, Modified adjusted gross income (MAGI)., MAGI when using Form 1040.
Lifetime learning credit, Modified adjusted gross income (MAGI).
Worksheet 3-1, MAGI when using Form 1040.
Student loan interest deduction, Modified adjusted gross income (MAGI).
Table 4-2, Table 4-2.Effect of MAGI on Student Loan Interest Deduction
Tuition and fees deduction, 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

N

National Health Service Corps Scholarship Program, Exceptions., Exceptions.
Nonaccountable plans
Work-related education, Nonaccountable Plans

Q

Qualified education expenses
Adjustments to
American opportunity credit, Adjustments to Qualified Education Expenses
Coverdell ESA, Adjusted qualified education expenses.
Education savings bond program, Adjusted 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
American opportunity credit, Qualified Education Expenses, Adjustments to Qualified 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
American opportunity 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
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
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 American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits
Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions
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
Determining if qualified (Figure 11-1),

R

Recapture
American opportunity credit, Credit recapture.
Lifetime learning credit, Credit recapture.
Tuition and fees deduction, Credit recapture.
Recordkeeping requirements
Work-related education, Recordkeeping, Examples of records to keep.
Refinanced student loans, Interest on refinanced student loans., Refinanced Loan
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
American opportunity credit, Claiming the Credit
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
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

Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ., Coordination with Pell grants and other scholarships., Coordination with Pell grants and other scholarships.
Athletic scholarships, Athletic Scholarships
Eligible educational institution, Eligible educational institution., Eligible educational institution.
Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1.
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
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
American opportunity credit, Sports, games, hobbies, and noncredit courses.
Education savings bond program, Qualified education expenses.
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, Using your car.
State prepaid education accounts (see Qualified tuition program (QTP))
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
Table 4-2, Table 4-2.Effect of MAGI on Student Loan Interest Deduction
Not included as interest, Do Not Include As Interest
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
Surviving spouse
Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member

T

Tables and figures
American opportunity credit
Eligible student requirements (Figure 2-2),
Overview (Table 2-1), Introduction
Qualifying to claim (Figure 2-1),
Comparison of education tax benefits (Appendix B),
Coverdell ESAs
Contributions to (Table 7-2), Contribution Limits
Distributions (Table 7-3), Distributions
Overview (Table 6-1), Coverdell Education Savings Account (ESA)
Education credits
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), 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
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

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