Form 8917 Tuition and Fees Deduction 2010

Summary: This is an example of Form 8917 (2010) as pertains to the description in the text. The line items completed are:

Name(s) shown on return field contains Tim Pfister
Your social security number field contains 000-00-5432
- 1a. Student's name (as shown on page 1 of your tax return)
- - First name field contains Tim
  - Last name field contains Pfister
- 1b. Student's social security number (as shown on page 1 of your tax return) field contains 000-00-5432
- 1c. Qualified expenses (see instructions)field contains 3,600
- 2. Add the amounts on line 1, column (c) and enter the total. field contains 3,600
- 3. Enter the amount from Form 1040, line 22, or Form 1040A, line 15 field contains 26,000
- 4. Enter the total from either:
  - Form 1040, lines 23 through 33, plus any write-in adjustments entered on the dotted line next to Form 1040, line 36, or
  - Form 1040A, lines 16 through 18field contains 0
- 5. Subtract line 4 from line 3.* If the result is more than $80,000 ($160,000 if married filing jointly), stop; you cannot take the deduction for tuition and fees field contains 26,000
- 6. Tuition and fees deduction. Is the amount on line 5 more than $65,000 ($130,000 if married filing jointly)?
  - (Box not checked) Yes. Enter the amount from line 2, but do not enter more than $2,000. Also enter this amount on Form 1040, line 34, or Form 1040a, line 19
  - (Box checked) No. Enter the amount from line 2, but do not enter more than $4,000. Also enter this amount on Form 1040, line 34, or Form 1040a, line 19
  field contains $3,600