skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

taxmap/pub17/p17-099.htm#en_us_publink1000172917

Chapter 19
Education- 
Related  
Adjustments(p136)

spacer

Education - Related Adjustments


What's New(p136)


spacer

taxmap/pub17/p17-099.htm#en_us_publink1000172919

Income limits increased.(p136)

The amount of your student loan interest deduction for 2009 is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $60,000 and $75,000 ($120,000 and $150,000 if you file a joint return). You cannot take a deduction if your MAGI is $75,000 or more ($150,000 or more if you file a joint return). This is an increase from the 2008 limits of $55,000 and $70,000 ($115,000 and $145,000 if filing a joint return). See chapter 5 of Publication 970 for more information.

Reminders(p136)


spacer

taxmap/pub17/p17-099.htm#en_us_publink1000209389

Students in Midwestern disaster areas.(p136)

The definition of qualified education expenses for the tuition and fees deduction is expanded for students in Midwestern disaster areas. See Students in Midwestern disaster areas, for more information.
taxmap/pub17/p17-099.htm#TXMP66e01af6
This chapter discusses the education-related adjustments you can deduct in figuring your adjusted gross income.
This chapter covers:

taxmap/pub17/p17-099.htm#TXMP09fa9377

Useful items

You may want to see:


Publication
 970 Tax Benefits for Education
Form (and Instructions)
 8917: Tuition and Fees Deduction
taxmap/pub17/p17-099.htm#en_us_publink1000172922

Educator Expenses(p136)


rule
spacer

previous topic occurrence Educator Expenses next topic occurrence

If you were an eligible educator in 2009, you can deduct up to $250 of qualified expenses you paid in 2009 as an adjustment to gross income, rather than as a miscellaneous itemized deduction. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21.
taxmap/pub17/p17-099.htm#en_us_publink1000172923

Eligible educator.(p136)


rule
spacer

Eligible Educator

An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.
taxmap/pub17/p17-099.htm#en_us_publink1000172924

Qualified expenses.(p136)


rule
spacer

Qualified Expenses

Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary.
Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education.
You must reduce your qualified expenses by the following amounts.
taxmap/pub17/p17-099.htm#en_us_publink1000172925

How the deduction is claimed.(p136)


rule
spacer

How the Deduction is Claimed

To claim the deduction, enter the allowable amount on Form 1040, line 23, or Form 1040A, line 16.