Form 8917 Tuition and Fees Deduction 2011

Summary: This is an example of Form 8917 (2011) 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
- Footnote: If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Effect of the Amount of Your Income on the Amount of Your Income on the Amount of Your Deduction in Pub. 970, chapter 6, to figure the amount to enter on line 5.
- 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, or $2,000.
  - (Box checked) No. Enter the amount from line 2, or $4,000.
  field contains $3,600
- Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

Close Window