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Index of Publication 970 - Tax Benefits for EducationTOC
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A
Academic period:
American opportunity credit, Academic period.
Lifetime learning credit, Academic period.
Student loan interest deduction, Academic period.
Tuition and fees deduction, Academic period.
Additional tax:
Coverdell ESA:
On excess contributions, Additional Tax on Excess Contributions, You figure this excise tax in Part V of Form...
On taxable distributions, Additional Tax on Taxable Distributions
IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions
Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions
Adjusted qualified education expenses, See: Qualified education expenses
American opportunity credit:
Coordination with Coverdell ESA distributions, Worksheet 7-3, Coverdell ESA–Taxable Distributions...
Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits
Armed Forces Health Professions Scholarship and Financial Assistance Program, The Armed Forces Health Professions Scholarship..., 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:
Accountable plans, Accountable Plans, Using the steps listed above, allocate the...
Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses
Allocating meal reimbursements, Allocating your reimbursements for meals.
Deductible education expenses, What Expenses Can Be Deducted, Also, do not reduce the qualifying work-related...
Deducting business expenses, Self-employed persons and employees report..., For more information on impairment-related...
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
Education to meet minimum requirements, Education To Meet Minimum Requirements, You hold a permanent teaching certificate...
Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, All teaching and related duties are considered...
Excess expenses, accountable plan, Excess expenses., Using the steps listed above, allocate the...
Indefinite absence, Education during indefinite absence.
Maintaining skills vs. qualifying for new job, Maintaining skills vs. qualifying for new job.
Nonaccountable plans, Nonaccountable Plans
Nondeductible expenses, Nondeductible expenses.
Qualified education expenses, What Expenses Can Be Deducted, Also, do not reduce the qualifying work-related...
Recordkeeping requirements, Recordkeeping, Complete information about any scholarship...
Reimbursements, treatment of, How To Treat Reimbursements, For more information on accountable and nonaccountable...
Tax benefit of, What is the tax benefit of taking a business deduction for work-related education.
Tax-free educational assistance, Tax-free educational assistance.
Teachers, Requirements for Teachers, Teaching and Related Duties
Temporary absence to acquire education, Education during temporary absence.
Transportation expenses, Transportation Expenses, If you use your car (whether you own or lease...
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:
Coverdell ESA, Changing the Designated Beneficiary
Qualified tuition program, Changing the Designated Beneficiary
Comprehensive or bundled fees:
American opportunity credit, 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)
Coordination with American opportunity and lifetime learning credits, The American opportunity or lifetime learning...
CPA review course, Bar or CPA Review Course
Credits:
American opportunity, See: American opportunity 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:
American opportunity credit, Qualified education expenses paid directly...
Lifetime learning credit, Qualified education expenses paid directly...
Tuition and fees deduction, Expenses paid under divorce decree.
Double benefit not allowed:
American opportunity credit, No Double Benefit 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.
Figuring amount not subject to 10% tax, To determine the amount of your distribution...
Qualified education expenses, Qualified education expenses.
Reporting, By January 31, 2012, the payer of your IRA...
Education loans, See: Student loan interest deduction
Education savings account, See: Coverdell education savings account (ESA)
Education savings bond program:
Cashing in bonds tax free, You may be able to cash in qualified U.S...., Because the deduction for interest expenses...
Claiming dependent's exemption, Dependent for whom you claim an exemption.
Claiming exclusion, Claiming the Exclusion
Eligible educational institution, Eligible educational institution.
Figuring tax-free amount, If the total you receive when you cash in...
Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI)., Because the deduction for interest expenses...
Phaseout, The phaseout, if any, is figured for you...
Qualified education expenses, Qualified education expenses.
Educational assistance, employer-provided, See: Employer-provided educational assistance
Eligible educational institution:
American opportunity credit, Eligible educational institution.
Cancellation of student loan, Eligible educational institution.
Coverdell ESA, 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
Scholarships and fellowships, Eligible educational institution., Eligible educational institution.
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:
Coverdell ESA, Eligible elementary or secondary school.
Eligible student:
American opportunity credit, To claim the American opportunity credit,...
Lifetime learning credit, For purposes of the lifetime learning credit,...
Student loan interest deduction, Eligible student.
Tuition and fees deduction, For purposes of the tuition and fees deduction,...
Employees:
Deducting work-related education expenses, Employees
Expenses, See: specific benefit
F
Family members, beneficiary:
Coverdell ESA, Members of the beneficiary's family.
Qualified tuition program (QTP), Members of the beneficiary's family.
Figures, See: Tables and figures
Financial aid, See: Scholarships and fellowships
Form 1098-E:
Student loan interest deduction, Loan origination fees were not required to..., Form 1098-E.
Form 1098-T:
American opportunity 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 January 31, 2012, the payer of your IRA...
Form 2106-EZ:
Filled-in example, Form 2106-EZ for V. Jones
Form 8863:
American opportunity credit, Form 8863 for Bill Pass
Filled-in examples, , Form 8863 for Bill Pass, Form 8863 for Judy Green
Lifetime learning credit, Form 8863 for Judy Green
Form 8917:
Filled-in examples, Form 8917 for Tim Pfister
Free tax services,
Fulbright grants, Fulbright Grants
G
Graduate education tuition reduction, Graduate Education
H
Half-time student:
American opportunity credit, Enrolled at least half-time.
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
I
Illustrated example of education credits (Appendix A), Appendix A. Illustrated Example of Education Credits,
Impairment-related work expenses:
Work-related education deduction, Impairment-Related Work Expenses
Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA)
Early distributions, See: Early distributions from IRAs
L
Lifetime learning credit, Differences between the American opportunity and lifetime learning credits.
Academic period, Academic period.
Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses
Claiming dependent's expenses, If there are qualified education expenses...
Tuition reduction, Tuition reduction.
Claiming the credit, The following rules will help you determine..., You claim the American Opportunity Credit..., Claiming the Credit
Qualifying to claim (Figure 3-1), Figure 3-1
Coordination with Coverdell ESA distributions, Worksheet 7-3, Coverdell ESA–Taxable Distributions..., Before Derek can determine the taxable portion...
Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits
Eligible educational institution, Eligible educational institution.
Eligible student, For purposes of the lifetime learning credit,...
Expenses qualifying for, The lifetime learning credit is based on..., Do not reduce the qualified education expenses...
Figuring the credit, The amount of the lifetime learning credit..., In Appendix A, Illustrated Example of Education...
Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, $1,320 × $122,000 − $112,000$20,000 = $660
Income limits, Effect of the Amount of Your Income on the Amount of Your Credit
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
Worksheet 3-1, Exclusion of income by bona fide residents...
Overview (Table 3-1), Table 3-1. Overview of the Lifetime Learning Credit
Phaseout, Phaseout.
Qualified education expenses, Qualified Education Expenses, Do not reduce the qualified education expenses...
Qualifying to claim (Figure 3-1), Figure 3-1
Refunds, Refunds.
Repayment of credit, If, after you file your 2011 tax return,...
Tax benefit of, What is the tax benefit of the lifetime learning credit.
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:
American opportunity credit, An academic period includes a semester, trimester,...
Lifetime learning credit, Paid with borrowed funds.
Student loan repayment assistance, Student Loan Repayment Assistance, You cannot deduct the interest you paid on...
Losses, deducting:
Coverdell ESA, Losses on Coverdell ESA Investments
Qualified tuition program (QTP), Losses on QTP Investments
Luxury water transportation, Cruises and conventions.
M
Mileage deduction for work-related education, If you use your car (whether you own or lease..., Standard mileage rate.
Military academy cadets, Payment to Service Academy Cadets
Missing children, photographs of, Photographs of missing children.
More information, See: Tax help
N
Nonaccountable plans:
Work-related education, Nonaccountable Plans
P
Phaseout:
American opportunity credit, Phaseout.
Education savings bond program, The phaseout, if any, is figured for you...
Lifetime learning credit, Phaseout.
Student loan interest deduction, Phaseout., The facts are the same as in Example 1 except...
Prizes:
Scholarships won as, Scholarship prizes.
Publications, See: Tax help
Q
Qualified education expenses:
Adjustments to:
American opportunity credit, Adjustments to Qualified Education Expenses, The facts are the same as in Example 1, except...
Coverdell ESA, Adjusted qualified education expenses., To determine if total distributions for the...
Education savings bond program, Adjusted qualified education expenses.
Lifetime learning credit, Adjustments to Qualified Education Expenses
Qualified tuition program (QTP), Adjusted qualified education expenses.
Student loan interest deduction, Adjustments to Qualified Education Expenses, You must reduce your qualified education...
Tuition and fees deduction, Adjustments to Qualified Education Expenses
Work-related education, Adjustments to Qualifying Work-Related Education Expenses
American opportunity credit, Qualified Education Expenses, The facts are the same as in Example 1, except...
Coverdell ESA, Qualified Education Expenses,
Early distributions from IRAs, Qualified education expenses.
Education savings bond program, Qualified education expenses.
Expenses not qualified:
American opportunity credit, Qualified education expenses do not include..., Some eligible educational institutions combine...
Lifetime learning credit, Expenses That Do Not Qualify
Tuition and fees deduction, Qualified education expenses do not include...
Lifetime learning credit, Qualified Education Expenses, Do not reduce the qualified education expenses...
Qualified tuition program (QTP), Qualified education expenses.
Scholarships and fellowships, Qualified education expenses.
Student loan interest deduction, Qualified Education Expenses
Tuition and fees deduction, What Expenses Qualify, The facts are the same as in Example 1, except...
Work-related education, What Expenses Can Be Deducted, Also, do not reduce the qualifying work-related...
Qualified elementary and secondary education expenses:
Coverdell ESAs, 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), Figure 12-1
R
Recapture:
American opportunity credit, If, after you file your 2011 tax return,...
Lifetime learning credit, If, after you file your 2011 tax return,...
Tuition and fees deduction, When Must the Deduction Be Repaid (Recaptured)
Recordkeeping requirements:
Work-related education, Recordkeeping, Complete information about any scholarship...
Refunds:
American opportunity credit, Refunds.
Lifetime learning credit, Refunds.
Tuition and fees deduction, Refunds.
Related persons:
Coverdell ESA, Members of the beneficiary's family.
Qualified tuition program (QTP), Members of the beneficiary's family.
Student loan interest deduction, Related person.
Repayment programs, See: Student loan repayment assistance
Reporting:
American opportunity credit, You claim the American opportunity credit...
Coverdell ESA, The taxable amount must be reported on Form..., Figuring the additional tax., Exceptions., Figuring and reporting the additional tax.
Early distributions from IRAs, By January 31, 2012, the payer of your IRA...
Education savings bond program, Claiming the Exclusion
Lifetime learning credit, Claiming the Credit
Qualified tuition program (QTP), Rollovers, Subtract the amount figured in (1) from the..., Losses on QTP Investments
Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships
Student loan interest deduction, Claiming the Deduction
Tuition and fees deduction, Claiming the Deduction
Tuition reduction, taxable, How To Report
Work-related education expenses, Self-employed persons and employees report..., For more information on impairment-related...
Revolving lines of credit, interest on, Interest on revolving lines of credit.
Rollovers:
Coverdell ESA, Rollovers
Qualified tuition program (QTP), Rollovers and Other Transfers, Assume the same situation as in the last...
S
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:
American opportunity credit, Sports, games, hobbies, and noncredit courses.
Education savings bond program, Tuition and fees required to enroll at or...
Lifetime learning credit, Sports, games, hobbies, and noncredit courses.
Tuition and fees deduction, Sports, games, hobbies, and noncredit courses.
Standard mileage rate:
Work-related education, If you use your car (whether you own or lease..., Standard mileage rate.
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.
Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses, You must reduce your qualified education...
Allocation between interest and principal, Allocating Payments Between Interest and Principal, For 2012, Peg will continue to allocate $5...
Claiming the deduction, Claiming the Deduction
Eligible educational institution, Eligible educational institution.
Eligible student, Eligible student.
Figuring the deduction, Your student loan interest deduction for..., Generally, you figure the deduction using...
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
Loan repayment assistance, Interest you paid on a loan to the extent...
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI)., Generally, you figure the deduction using...
Table 4-2, Table 4-2. Effect of MAGI on Student Loan Interest Deduction
Not included as interest, Do Not Include As Interest
Overview (Table 4-1), Table 4-1. Student Loan Interest Deduction at a Glance
Phaseout, Phaseout., The facts are the same as in Example 1 except...
Qualified education expenses, Qualified Education Expenses
Qualified employer plans, Qualified employer plan.
Qualified student loans, Qualified Student Loan, You cannot deduct interest on a loan made...
Reasonable period of time, Reasonable period of time.
Related persons, Related person.
Student loan interest, defined, Student loan interest is interest you paid..., You can deduct all interest you paid during...
Third party interest payments, Interest paid by others.
When interest must be paid, When Must Interest Be Paid
Worksheet 4-1,
Surviving spouse:
Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member
T
Tables and figures:
American opportunity credit:
Eligible student requirements (Figure 2-2), Figure 2-2
Overview (Table 2-1), Table 2-1. Overview of the American Opportunity...
Qualifying to claim (Figure 2-1),
Comparison of education tax benefits (Appendix B),
Coverdell ESAs:
Contributions to (Table 7-2), Table 7-2. Coverdell ESA Contributions at...
Overview (Table 7-1), Table 7-1. Coverdell ESA at a Glance Do not...
Education credits:
Overview of American opportunity credit (Table 2-1), Table 2-1. Overview of the American Opportunity...
Overview of lifetime learning credit (Table 3-1), Table 3-1. Overview of the Lifetime Learning Credit
Lifetime learning credit:
Overview (Table 3-1), Table 3-1. Overview of the Lifetime Learning Credit
Qualifying to claim (Figure 3-1), Figure 3-1
Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships
Student loan interest deduction:
MAGI, effect of (Table 4-2), Table 4-2. Effect of MAGI on Student Loan Interest Deduction
Overview (Table 4-1), Table 4-1. Student Loan Interest Deduction...
Summary chart of differences between education tax benefits (Appendix B),
Tuition and fees deduction:
MAGI, effect of (Table 6-2), Table 6-2. Effect of MAGI on Maximum Tuition and Fees Deduction
Overview (Table 6-1), Table 6-1. Tuition and Fees Deduction at a Glance
Work-related education, qualifying (Figure 12-1), Figure 12-1
Tax-free educational assistance:
American opportunity credit, Tax-free educational assistance.
Coverdell ESA, To determine if total distributions for the...
Early distributions from IRAs, To determine the amount of your distribution...
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.
Taxpayer Advocate, Taxpayer Advocate Service.
Temporary-basis student, transportation expenses of, Temporary basis.
Transfers:
Coverdell ESA, Rollovers
Qualified tuition program (QTP), Rollovers and Other Transfers, Assume the same situation as in the last...
Transportation expenses:
Work-related education, Transportation Expenses, If you use your car (whether you own or lease...
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 reduction:
American opportunity credit, Tuition reduction.
Lifetime learning credit, Tuition reduction.
Qualified, Qualified Tuition Reduction, How To Report
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),
Lifetime learning credit MAGI calculation (Worksheet 3-1), Exclusion of income by 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),
Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. MAGI for the Tuition and Fees Deduction
TOC