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Index of Publication 970 - Tax Benefits for EducationTOC
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A
Academic period:
Hope credit, Academic period.
Lifetime learning credit, Academic period.
Student loan interest deduction, Academic period.
Tuition and fees deduction, Academic period.
Additional tax:
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, The Armed Forces Health Professions Scholarship...
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:
Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses
Allocating meal reimbursements, Allocating your reimbursements for meals.
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
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.
Tax-free educational assistance, Tax-free educational assistance.
Temporary absence to acquire education, Temporary absence.
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:
Qualified tuition program, Changing the Designated Beneficiary
Comments on publication, Comments and suggestions.
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, Consolidated loans—loans used to refinance...
Conventions outside U.S., Cruises and conventions.
Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA)
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
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:
Tuition and fees deduction, Expenses paid under divorce decree.
Double benefit not 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:
Eligible educational institution, Eligible educational institution.
Qualified education expenses, Qualified education expenses.
Education loans, See: Student loan interest deduction
Education savings account, See: Coverdell education savings account (ESA)
Education savings bond program:
Claiming dependent's exemption, Dependent for whom you claim an exemption.
Claiming exclusion, Claiming the Exclusion
Eligible educational institution, Eligible educational institution.
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, Income limits for exclusion reduction increased.
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.
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
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:
Eligible student:
Student loan interest deduction, Eligible student.
Employees:
Deducting work-related education expenses, Employees
Estimated tax, Estimated tax.
Expenses, See: specific benefit
F
Family members, beneficiary:
Qualified tuition program (QTP), Members of the beneficiary's family.
Figures, See: Tables and figures
Financial aid, See: Scholarships and fellowships
Form 1098-E:
Form 1098-T:
Hope credit, , Form 1098-T.
Lifetime learning credit, Form 1098-T.
Tuition and fees deduction, Form 1098-T.
Form 1099-R:
Early distributions from IRAs, By February 2, 2009, the payer of your IRA...
Form 2106-EZ:
Filled-in example,
Form 5329:
Early distributions from IRAs, If you received an early distribution from...
Qualified tuition program (QTP), Use Part II of Form 5329, Additional Taxes...
Form 8863:
Filled-in examples, (Figure), ,
Hope credit,
Lifetime learning credit,
Form 8917:
Filled-in examples,
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.
Student loan interest deduction, Enrolled at least half-time.
Help, See: Tax help
Hope credit:
Academic period, Academic period.
Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses
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.
Comparison table (Table 2-1), (Figure)
Eligible educational institution, Eligible educational institution.
Eligible student, To claim the Hope credit, the student for...
Requirements (Figure 2-2),
Phaseout, Phaseout.
Qualified education expenses, Qualified Education Expenses
Refunds, Refunds.
I
Illustrated example of education credits (Appendix A), Appendix A. Illustrated Example of Education Credits, (Figure)
Impairment-related work expenses:
Work-related education deduction, Impairment-Related Work Expenses
Individual retirement arrangements (IRAs):
Early distributions, See: Early distributions from IRAs
L
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:
Lifetime learning credit, Paid with borrowed funds.
Losses, deducting:
Qualified tuition program (QTP), Losses on QTP Investments
Luxury water transportation, Cruises and conventions.
N
National Health Service Corps Scholarship Program, The National Health Service Corps Scholarship...
Nonaccountable plans:
Work-related education, Nonaccountable Plans
P
Phaseout:
Education savings bond program, The phaseout, if any, is figured for you...
Hope credit, Phaseout.
Lifetime learning credit, Phaseout.
Prizes:
Scholarships won as, Scholarship prizes.
Publications, See: Tax help
Q
Qualified education expenses:
Early distributions from IRAs, Qualified education expenses.
Education savings bond program, Qualified education expenses.
Qualified tuition program (QTP), Qualified education expenses.
Student loan interest deduction, Qualified Education Expenses
Qualified elementary and secondary education expenses:
Qualified employer plans:
Student loan interest deduction not allowed, Qualified employer plan.
Qualified tuition reduction, Qualified Tuition Reduction, How To Report
Qualified U.S. savings bonds, Qualified U.S. savings bonds.
Qualifying work-related education:
Determining if qualified (Figure 12-1),
R
Recordkeeping requirements:
Refunds:
Hope credit, Refunds.
Lifetime learning credit, Refunds.
Tuition and fees deduction, Refunds.
Related persons:
Qualified tuition program (QTP), Members of the beneficiary's family.
Student loan interest deduction, Related person.
Repayment programs, See: Student loan repayment assistance
Revolving lines of credit, interest on, Interest on revolving lines of credit.
Rollovers:
Coverdell ESA, Rollovers
S
Savings bond program, education, See: Education savings bond program
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, Tuition and fees required to enroll at or...
State prepaid education accounts, See: Qualified tuition program (QTP)
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.
Claiming the deduction, Claiming the Deduction
Eligible educational institution, Eligible educational institution.
Eligible student, Eligible student.
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
Not included as interest, Do Not Include As Interest
Overview (Table 4-1), (Figure)
Qualified education expenses, Qualified Education Expenses
Qualified employer plans, Qualified employer plan.
Reasonable period of time, Reasonable period of time.
Related persons, Related person.
Third party interest payments, Interest paid by others.
When interest must be paid, When Must Interest Be Paid
Suggestions for publication, Comments and suggestions.
Surviving spouse:
T
Tables and figures:
Comparison of education tax benefits (Appendix B), (Figure)
Coverdell ESAs:
Contributions to (Table 7-2), Table 7-2 summarizes many of the features...
Education credits, comparison of (Tables 2-1 & 3-1), (Figure), (Figure)
Hope credit:
Comparing education credits (Table 2-1), (Figure)
Eligible student requirements (Figure 2-2),
Qualifying to claim (Figure 2-1), You may find Figure 2-1, on the next page,...
Lifetime learning credit:
Comparing education credits (Table 3-1), (Figure)
Qualifying to claim (Figure 3-1), You cannot do any of the following: Deduct...
Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships
Student loan interest deduction:
MAGI, effect of (Table 4-2), (Figure)
Summary chart of differences between education tax benefits (Appendix B), (Figure)
Tuition and fees deduction:
MAGI, effect of (Table 6-2), (Figure)
Overview (Table 6-1), (Figure)
Work-related education, qualifying (Figure 12-1),
Tax-free educational assistance:
Education savings bond program, Adjusted qualified education expenses.
Lifetime learning credit, Tax-free educational assistance.
Qualified tuition program (QTP), This amount is the total qualified education...
Tuition and fees deduction, Tax-free educational assistance.
Work-related education, Tax-free educational assistance.
Temporary-basis student, transportation expenses of, Temporary basis.
Transfers:
Coverdell ESA, Rollovers
Transportation expenses:
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
Tuition reduction:
Hope credit, Tuition reduction.
Lifetime learning credit, Tuition reduction.
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
Working condition fringe benefit, Working condition fringe benefit.
Worksheets:
Coverdell ESA:
Contribution limit (Worksheet 7-2), To figure the limit on the amount you can...
MAGI, calculation of (Worksheet 7-1),
Hope credit MAGI calculation (Worksheet 2-1), Worksheet 2-1. MAGI for the Hope Credit 1....
Lifetime learning credit MAGI calculation (Worksheet 3-1), Exclusion of income for bona fide residents...
Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Taxable Scholarship and Fellowship...
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
TOC