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IRS.gov Website
Publication 17
taxmap/pub17/p17-179.htm#en_us_publink1000236001

When Must the  
Credit Be Repaid (Recaptured)(p231)

rule
If, after you file your 2010 tax return, you or someone else receives tax-free educational assistance for, or a refund of, an expense you used to figure an education credit on that return, you may have to repay all or part of the credit. You must refigure your education credit(s) for 2010 as if the assistance or refund was received in 2010. Subtract the amount of the refigured credit from the amount of the credit you claimed. The result is the amount you must repay. Add the repayment (recapture) to your tax liability for the year in which you receive the assistance or refund. See the instructions for your tax return for that year to find out how to report the recapture amount. Your original 2010 tax return does not change.
taxmap/pub17/p17-179.htm#en_us_publink1000252176taxmap/pub17/p17-179.htm#en_us_publink1000252177