Changes to the 2012 Form 2106-EZ Due to Enactment of the American Taxpayer Relief Act of 2012 -- 11-JAN-2013
The 2012 Form 2106-EZ went to print before the enactment of the American Taxpayer Relief Act of 2012. Because legislation was still pending at that time, the following caution was included in the form’s instruction section on page 3, column 2:
At the time these instructions went to print, Congress was considering legislation that would provide an above-the-line deduction for educator expenses (Form 1040, line 23, or Form 1040NR, line 24), and an above-the-line deduction for tuition and fees (Form 1040, line 34). To find out if this legislation was enacted, and for more details, see Form 1040 or Form 1040NR or check www.irs.gov/form1040 or www.irs.gov/form1040nr.
As the legislation restored those deductions for 2012, the above caution should be replaced with the following:
Do not include on line 4 any (a) educator expenses you deducted on Form 1040, line 23, or Form 1040NR, line 24, or (b) any tuition and fees you deducted on Form 1040, line 34.
You may be able to take a credit for your educational expenses instead of a deduction. See Form 8863, Education Credits, for details.