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IRS.gov Website
Publication 17
taxmap/pub17/p17-098.htm#en_us_publink1000296574

Tuition and Fees Deduction(p137)

For Use in Tax Year 2013
rule
You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. The qualified expenses must be for higher education, as explained later under What Expenses Qualify.
The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000.
Table 19-2 summarizes the features of the tuition and fees deduction.
Deposit
You may be able to take a credit for your education expenses instead of a deduction. You can choose the one that will give you the lower tax. See chapter 35, Education Credits, for details about the credits.
taxmap/pub17/p17-098.htm#en_us_publink1000296541

Can You Claim the Deduction(p137)

For Use in Tax Year 2013
rule
The following rules will help you determine if you can claim the tuition and fees deduction.
taxmap/pub17/p17-098.htm#en_us_publink1000296542

Who Can Claim the Deduction(p137)

For Use in Tax Year 2013
rule
Generally, you can claim the tuition and fees deduction if all three of the following requirements are met.
  1. You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014.
  2. You paid the education expenses for an eligible student.
  3. The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return.
Qualified education expenses are defined under What Expenses Qualify. Eligible students are defined later under Who Is an Eligible Student.
taxmap/pub17/p17-098.htm#en_us_publink1000296545

Who Cannot Claim the Deduction(p138)

For Use in Tax Year 2013
rule
You cannot claim the tuition and fees deduction if any of the following apply.
taxmap/pub17/p17-098.htm#en_us_publink1000296546

Table 19-2. Tuition and Fees Deduction at a Glance
Do not rely on this table alone. Refer to the text for more details.
Question Answer
What is the maximum benefit? You can reduce your income subject to tax by up to $4,000.
Where is the deduction taken? As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19.
For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: you, your spouse, or your dependent for whom you claim an exemption.
What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board.


taxmap/pub17/p17-098.htm#en_us_publink1000296548

What Expenses Qualify(p138)

For Use in Tax Year 2013
rule
The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction) beginning in 2013 or in the first 3 months of 2014.
taxmap/pub17/p17-098.htm#en_us_publink1000296550

Payments with borrowed funds.(p138)

For Use in Tax Year 2013
rule
You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account.
taxmap/pub17/p17-098.htm#en_us_publink1000296551

Student withdraws from class(es).(p138)

For Use in Tax Year 2013
rule
You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws.
taxmap/pub17/p17-098.htm#en_us_publink1000296552

Qualified Education Expenses(p138)

For Use in Tax Year 2013
rule
For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution.
taxmap/pub17/p17-098.htm#en_us_publink1000296553

Eligible educational institution.(p138)

For Use in Tax Year 2013
rule
An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. The educational institution should be able to tell you if it is an eligible educational institution.
Certain educational institutions located outside the United States also participate in the U.S. Department of Education's Federal Student Aid (FSA) programs.
taxmap/pub17/p17-098.htm#en_us_publink1000296604

Academic period.(p138)

For Use in Tax Year 2013
rule
An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period.
taxmap/pub17/p17-098.htm#en_us_publink1000296554

Related expenses.(p138)

For Use in Tax Year 2013
rule
Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance.
taxmap/pub17/p17-098.htm#en_us_publink1000296605

Prepaid expenses.(p138)

For Use in Tax Year 2013
rule
Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. See Academic period, earlier. For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements.
EIC
You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction.
taxmap/pub17/p17-098.htm#en_us_publink1000296555

No Double Benefit Allowed(p138)

For Use in Tax Year 2013
rule
You cannot do any of the following.
taxmap/pub17/p17-098.htm#en_us_publink1000296556

Adjustments to qualified education expenses.(p138)

For Use in Tax Year 2013
rule
For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. The result is the amount of adjusted qualified education expenses for each student.
taxmap/pub17/p17-098.htm#en_us_publink1000296557
Tax-free educational assistance.(p138)
For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. See Academic period, earlier.
This includes:
Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either:
Deposit
You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. 970.
Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013).
If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later.
taxmap/pub17/p17-098.htm#en_us_publink1000296610

Refunds.(p139)

For Use in Tax Year 2013
rule
A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. See chapter 6 of Pub. 970 for more information. Some tax-free educational assistance received after 2013 may be treated as a refund. See Tax-free educational assistance, earlier.
taxmap/pub17/p17-098.htm#en_us_publink1000296611
Refunds received in 2013.(p139)
For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013.
taxmap/pub17/p17-098.htm#en_us_publink1000296612
Refunds received after 2013 but before your income tax return is filed.(p139)
If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund.
taxmap/pub17/p17-098.htm#en_us_publink1000296613
Refunds received after 2013 and after your income tax return is filed.(p139)
If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. See chapter 6 of Pub. 970 for more information.
taxmap/pub17/p17-098.htm#en_us_publink1000296615

Coordination with Coverdell education savings accounts and qualified tuition programs.(p139)

For Use in Tax Year 2013
rule
Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program.
taxmap/pub17/p17-098.htm#en_us_publink1000296560

Amounts that do not reduce qualified education expenses.(p139)

For Use in Tax Year 2013
rule
Do not reduce qualified education expenses by amounts paid with funds the student receives as:
Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations.
taxmap/pub17/p17-098.htm#en_us_publink1000296561

Expenses That Do Not Qualify(p139)

For Use in Tax Year 2013
rule
Qualified education expenses do not include amounts paid for: This is true even if the amount must be paid to the institution as a condition of enrollment or attendance.
taxmap/pub17/p17-098.htm#en_us_publink1000296562

Sports, games, hobbies, and noncredit courses.(p139)

For Use in Tax Year 2013
rule
Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify.
taxmap/pub17/p17-098.htm#en_us_publink1000296563

Comprehensive or bundled fees.(p139)

For Use in Tax Year 2013
rule
Some eligible educational institutions combine all of their fees for an academic period into one amount. If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. See How Do You Figure the Deduction, later, for more information about Form 1098-T.
taxmap/pub17/p17-098.htm#en_us_publink1000296565

Who Is an Eligible Student(p139)

For Use in Tax Year 2013
rule
For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier).
taxmap/pub17/p17-098.htm#en_us_publink1000296566

Who Can Claim a Dependent's Expenses(p139)

For Use in Tax Year 2013
rule
Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Table 19-3 summarizes who can claim the deduction.
taxmap/pub17/p17-098.htm#en_us_publink1000296567

How Much Can You Deduct(p139)

For Use in Tax Year 2013
rule
The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. For details on figuring your MAGI, see chapter 6 of Publication 970.
taxmap/pub17/p17-098.htm#en_us_publink1000296568

How Do You Figure the Deduction(p139)

For Use in Tax Year 2013
rule
Figure the deduction using Form 8917.
To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014.
To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917.
taxmap/pub17/p17-098.htm#en_us_publink1000296569

Table 19-3. Who Can Claim a Dependent's Expenses
Do not rely on this table alone. See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970.
IF your dependent is an eligible student and you...AND...THEN...
claim an exemption for your dependentyou paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Your dependent cannot take a deduction.
claim an exemption for your dependentyour dependent paid all qualified education expenses no one is allowed to take a deduction.
do not claim an exemption for your dependentyou paid all qualified education expenses no one is allowed to take a deduction.
do not claim an exemption for your dependentyour dependent paid all qualified education expenses no one is allowed to take a deduction.