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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:
Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions
Adjusted qualified education expenses, See: Qualified education expenses
American opportunity credit:
Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses
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
Eligible educational institution, Eligible educational institution.
Eligible student, To claim the American opportunity credit,...
Requirements (Figure 2-2), Figure 2-2
Figuring the credit, Figuring the Credit
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
Overview of American opportunity credit (Table 2-1), Table 2-1. Overview of the American Opportunity...
Phaseout, Phaseout.
Qualified education expenses, Qualified Education Expenses
Armed Forces Health Professions Scholarship and Financial Assistance Program, 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, , Business Deduction for Work-Related Education
Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses
Allocating meal reimbursements, Allocating your reimbursements for meals.
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
Maintaining skills vs. qualifying for new job, Maintaining skills vs. qualifying for new job.
Nonaccountable plans, Nonaccountable Plans
Nondeductible expenses, Nondeductible expenses.
Tax-free educational assistance, Tax-free educational assistance.
Temporary absence to acquire education, Education during temporary absence.
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:
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), Worksheet 7-3, Coverdell ESA–Taxable Distributions..., Before Derek can determine the taxable portion..., Coverdell Education Savings Account (ESA)
Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed
Coordination with American opportunity and lifetime learning credits, The American opportunity or lifetime learning...
Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions
Divorce, transfer due to, Transfer Because of Divorce
Eligible educational institution, Eligible Educational Institution
Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution
Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings
Qualified education expenses, Qualified Education Expenses,
Rollovers, Rollovers
Tax-free distributions, Tax-Free Distributions
Transfers, Rollovers
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:
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
Education loans, See: Student loan interest deduction
Education savings account, See: Coverdell education savings account (ESA)
Education savings bond program:
Claiming dependent's exemption, Dependent for whom you claim an exemption.
Claiming exclusion, Claiming the Exclusion
Eligible educational institution, Eligible educational institution.
Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion
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.
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
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:
Eligible student:
Student loan interest deduction, Eligible student.
Employees:
Deducting work-related education expenses, Employees
Expenses, See: specific benefit
F
Family members, beneficiary:
Qualified tuition program (QTP), Members of the beneficiary's family.
Figures, See: Tables and figures
Financial aid, See: Scholarships and fellowships
Form 1098-E:
Form 1098-T, Form 1098-T, Tuition Statement.
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, 2014, the payer of your IRA...
Form 8863:
Filled-in examples,
Form 8917:
Filled-in examples, Form 8917 for Tim Pfister
Fulbright grants, Fulbright Grants
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.
Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits
Eligible educational institution, Eligible educational institution.
Phaseout, Phaseout.
Qualifying to claim (Figure 3-1), Figure 3-1
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:
Lifetime learning credit, Paid with borrowed funds.
Losses, deducting:
Qualified tuition program (QTP), Losses on QTP Investments
Luxury water transportation, Cruises and conventions.
N
Nonaccountable plans:
Work-related education, Nonaccountable Plans
Q
Qualified education expenses:
Early distributions from IRAs, Qualified education expenses.
Education savings bond program, Qualified education expenses.
Qualified tuition program (QTP), Qualified education expenses.
Scholarships and fellowships, Qualified education expenses.
Student loan interest deduction, Qualified Education Expenses
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, You can deduct the costs of qualifying work-related..., All teaching and related duties are considered...
Determining if qualified (Figure 11-1), Figure 12-1
R
Recapture:
Recordkeeping requirements:
Related persons:
Qualified tuition program (QTP), Members of the beneficiary's family.
Student loan interest deduction, Related person.
Repayment programs, See: Student loan repayment assistance
Reporting:
Early distributions from IRAs, By January 31, 2014, the payer of your IRA...
Education savings bond program, Claiming the Exclusion
Lifetime learning credit, Claiming the Credit
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
Revolving lines of credit, interest on, Interest on revolving lines of credit.
Rollovers:
Coverdell ESA, Rollovers
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:
Education savings bond program, Tuition and fees required to enroll at or...
Standard mileage rate:
State prepaid education accounts, See: Qualified tuition program (QTP)
Student loan cancellation, 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.
Claiming the deduction, Claiming the Deduction
Eligible educational institution, Eligible educational institution.
Eligible student, Eligible student.
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
Not included as interest, Do Not Include As Interest
Qualified education expenses, Qualified Education Expenses
Qualified employer plans, Qualified employer plan.
Reasonable period of time, Reasonable period of time.
Related persons, Related person.
Third party interest payments, Interest paid by others.
When interest must be paid, When Must Interest Be Paid
Surviving spouse:
T
Tables and figures:
American opportunity credit:
Eligible student requirements (Figure 2-2), Figure 2-2
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...
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:
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:
Summary chart of differences between education tax benefits (Appendix B),
Tuition and fees deduction:
Work-related education, qualifying (Figure 112-1), Figure 12-1
Tax-free educational assistance:
American opportunity credit, Tax-free educational assistance.
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.
Taxable scholarships and fellowships, Taxable Scholarships and Fellowships
Temporary-basis student, transportation expenses of, Temporary basis.
Transfers:
Coverdell ESA, Rollovers
Transportation expenses:
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 and fees deduction, Tuition and Fees Deduction, Tim Pfister, a single taxpayer, enrolled...
Academic period, Academic period.
Can you claim the deduction, Can You Claim the Deduction
Claiming dependent's expenses, Generally, in order to claim the tuition...
Claiming the deduction, Claiming the Deduction
Double benefit not allowed, No Double Benefit Allowed
Eligible educational institution, Eligible educational institution.
Expenses not qualifying for, Expenses That Do Not Qualify
Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction
Loan used to pay tuition and fees, Paid with borrowed funds.
Qualifying for deduction, Can You Claim the Deduction
Tax-free educational assistance, Tax-free educational assistance.
Tuition reduction:
American opportunity credit, Tuition reduction.
Lifetime learning credit, Tuition reduction.
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 6-2), To figure the limit on the amount you can...
MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. MAGI for a Coverdell ESA
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), Worksheet 4-1. Student Loan Interest Deduction Worksheet
Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. MAGI for the Tuition and Fees Deduction
TOC