Form 8917 Fillable Tuition and Fees Deduction
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Another person can claim an exemption for you as a Any course or other education involving sports games or Form 1040 lines 23 through 33 plus any write in adjustments Form 1040A lines 16 through 18 4 Personal expenses This means room and board insurance The scholarship or fellowship (or any part of it) may be applied The scholarship or fellowship (or any part of it) must be You were a nonresident alien for any part of the year and did Your filing status is married filing separately Your modified adjusted gross income (MAGI) as figured on (: No) Unchecked (: Yes) Unchecked (b) Student s social security (by its terms) to expenses (such as room and board) other than (c) Adjusted qualified (Form 1040) or Schedule C (Form 1040) (text) (text) (text) (text) (text) (text) (text) (text) *If you are filing Form 2555 2555 EZ or 4563 or you are excluding income from Puerto Rico [This page left blank intentionally] 1 (a) Student s name (as shown on page 1 of your tax return) 1 of your tax return) 1 The tax free part of any scholarship or fellowship (including 1040 line 36 See the 2013 Form 1040 instructions for line 36 1040A) For additional information see chapter 6 of Pub 970 2 Add the amounts on line 1 column (c) and enter the total 2 2 of Form 1098 T may be different from the amount you paid (or 2 The tax free part of any employer provided educational 2013 and after you file your 2013 income tax return see 2013 and must claim an exemption for the student as a 2013 and those beginning in the first 3 months of 2014 2013 for qualified education expenses paid on behalf of a 2013 This tax free educational assistance is any tax free 3 Enter the amount from Form 1040 line 22 or Form 1040A line 15 3 3 Veterans' educational assistance and 4 Any other educational assistance that is excludable from 4 Enter the total from either: 5 Subtract line 4 from line 3 * If the result is more than $80 000 ($160 000 if married filing jointly) 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 8863 Education Credits and Pub 970 Tax Benefits for 8917 and its instructions such as legislation enacted after it Academic Period Academic Period earlier For example if you pay $2 000 in Additional Information additional student Include the amounts from line 1 column (c) Adjusted Qualified Education Expenses adjusted qualified education expenses for 2013 by adding all adjusted qualified education expenses for the tax year or may Adjustments to Qualified Education Expenses in chapter 6 of after you file your 2013 income tax return you may need to all accredited postsecondary institutions meet this definition Also enter this amount on Form 1040 line 34 or Form 1040A line 19 amounts billed in 2013 (box 2) However the amount in box 1 or An academic period is any quarter semester trimester or any An eligible educational institution is generally any accredited and attach a statement with the required information for each and fees deduction and other similar personal living or family expenses and qualified tuition programs Reduce your qualified any refunds of those expenses received from the eligible applied (by its terms) to expenses (such as room and board) are treated as having paid) In completing Form 8917 use only as student activity fees athletic fees or other expenses as tax free educational assistance However a scholarship or assistance assistance if you include some or all of the educational assistance in income in the year it is received For details see assistance received after 2013 may be treated as a refund See assistance you received in 2013 reduce the qualified at or attending an eligible educational institution The deduction Attach to Form 1040 or Form 1040A Attachment attendance However fees for personal expenses (described be treated as a refund of qualified education expenses paid in before April 1 2014 Before you begin: before you file your 2013 income tax return reduce the amount below) are never qualified education expenses but before you file your 2013 income tax return see Refunds by or on behalf of that student under the following rules The card or with borrowed funds CAUTION chapter 6 of Pub 970 for more information on Form 1098 T claiming a tuition and fees deduction Column (c) Complete columns (a) through (c) on line 1 for each student for condition of enrollment or attendance It does not matter Coordination with Coverdell education savings accounts credit hours or clock hours and does not have academic terms December 2013 for qualified tuition for the 2014 winter quarter deduction even if the other person does not actually claim that Department of the Treasury dependent on his or her tax return You cannot take the dependent on your 2013 tax return (line 6c of Form 1040 or dependent you claim on your tax return was a student enrolled described in Adjusted Qualified Education Expenses later) See distribution from a Coverdell education savings account or each payment period may be treated as an academic period education expenses by any qualified education expenses used education expenses in Pub 970 chapter 1; or education expenses The expenses must have been paid for the education expenses you paid in 2013 and the refund is received Education for more information about these credits education is part of the student's degree program or helps the educational assistance received by you or anyone else after educational expenses for each academic period by the amount educational institution during 2013 educational institution during 2013) educational institution If an eligible educational institution uses Eligible Educational Institution entered on the dotted line next to Form 1040 line 36 or exemption expenses (see expenses for a dependent you must have paid the expenses in expenses in Pub 970 chapter 1 expenses paid to an eligible postsecondary educational fees expenses paid in 2013 fees include amounts for books supplies and equipment used fellowship is not treated as tax free educational assistance to figure the qualified education expenses you use to figure figuring the tuition and fees deduction for 2013 only See file a tax return) for the year the scholarship or fellowship is filed later filing jointly)? First name Last name following apply for all students in the total you enter on line 2 for each student For each student enter the amount of adjusted qualified For each student reduce the qualified education expenses paid For Paperwork Reduction Act Notice see your tax return instructions Cat No 37728P For the latest information about developments related to Form Form 8917 (2013) Form 8917 (2013) Page 3 Form 8917 (2013) Page 4 Future Developments General Instructions Generally any scholarship or fellowship you receive is treated Generally in order to claim the deduction for education Generally qualified education expenses are amounts you paid gross income (tax free) other than as a gift bequest devise or hobbies or any noncredit course unless such course or other If this tax free educational assistance is received after 2013 If you file Form 1040 figure any write in adjustments to be entered on the dotted line next to Form if you or anyone else claims an American opportunity or lifetime in 2013 for tuition and fees required for the student s enrollment in a course of study if required to be paid to the institution as a include some or all of the refund in your gross income for the income for the year the refund is received See chapter 6 of information Information about Form 8917 and its instructions is at www irs gov/form8917 information on nonresident aliens can be found in Pub 519 inheritance instead of the tuition and fees deduction See Form institution must be eligible to participate in a student aid institution reporting either payments received in 2013 (box 1) or institution See Qualified Education Expenses later for more instructions) Internal Revenue Service is based on the amount of qualified education expenses you later If this tax free educational assistance is received after learning credit (Form 8863) in 2013 with respect to expenses of Line 1 line 5 is more than $80 000 ($160 000 if filing a joint return) medical expenses (including student health fees) transportation must be paid to the institution as a condition of enrollment or Name(s) shown on return Your social security number No Enter the smaller of line 2 or $4 000 not elect to be treated as a resident alien for tax purposes More Note If you have more than three students who qualify for the number (as shown on page of qualified education expenses for 2013 by the amount of the of tax free educational assistance allocable to that academic OMB No 1545 0074 or attendance at an eligible educational institution Required or lifetime learning credit for your education expenses other period of study as reasonably determined by an eligible other requirements) other than qualified education expenses as defined in Qualified otherwise noted paid for the student in 2013 for academic periods beginning in paid However a state tax credit will not disqualify you from Pell grants) period See Academic Period earlier period that begins in the first 3 months of 2014 can be used in Prepaid Expenses program administered by the Department of Education Virtually Pub 970 Pub 970 for more information Some tax free educational public nonprofit or proprietary (private) college university Purpose of Form Qualified Education Expenses qualified education expenses as defined in Qualified education Qualified education expenses do not include amounts paid Qualified education expenses do not include any expenses for Qualified education expenses include nonacademic fees such Qualified education expenses paid directly to the institution by Qualified education expenses paid in 2013 for an academic qualified tuition program (QTP) For a QTP this applies only to received after 2013 but before your income tax return is filed received and either: recovery of contributions to the program refund Refunds A refund of qualified education expenses may reduce Refunds received after 2013 and after your income tax Refunds received after 2013 and after your income tax return is Refunds received after 2013 but before your income tax Refunds received in 2013 For each student figure the require you to include some or all of the refund in your gross result is the amount of adjusted qualified education expenses return is filed If you receive a refund after 2013 of qualified same student for the same tax year Section references are to the Internal Revenue Code unless see Effect of the Amount of Your Income on the Amount of Your Deduction in Pub 970 chapter See Pub 970 chapter 6 for more information about the tuition Sequence No 60 Some tax free educational assistance received after 2013 may someone other than you or the student are treated as paid to Specific Instructions stop; you cannot take the deduction for tuition and fees 5 student acquire or improve job skills student in 2013 (or attributable to enrollment at an eligible student in 2013 for academic periods beginning after 2012 but Tax free educational assistance earlier Tax free educational assistance For tax free educational Tax free educational assistance includes: that begins in January 2014 you can use that $2 000 in figuring the amount of tax free earnings that were distributed not to the the amounts you actually paid (plus any amounts you are the extent you include it in gross income (if you are required to the qualified education expenses paid in 2013 and subtracting the student and then paid by the student to the institution the student for whom the qualified education expenses were the tuition and fees deduction for 2013 only (if you meet all the This deduction is based on adjusted qualified education to figure the exclusion from gross income of (a) interest received To see if you qualify for this deduction see Who Can Take the Deduction in the instructions below treated as having paid) in 2013 (reduced as necessary as Tuition and Fees Deduction tuition and fees deduction and certain educational tuition and fees deduction enter See attached next to line 1 U S Tax Guide for Aliens under an education savings bond program or (b) any unrelated to the academic course of instruction only if the fee Use Form 8917 to figure and take the deduction for tuition and vocational school or other postsecondary institution Also the was published go to www irs gov/form8917 whether the expenses were paid in cash by check by credit which you take any other deduction such as on Schedule A Who Can Take the Deduction whom you elect to take the tuition and fees deduction year the refund is received See chapter 6 of Pub 970 for more Yes Enter the smaller of line 2 or $2 000 } 6 You cannot claim a tuition and fees deduction for any student You cannot claim the tuition and fees deduction if any of the You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the You cannot use any amount you paid in 2012 or 2014 to You may be able to increase the combined value of your You may be able to take the American opportunity credit You may be able to take the deduction if you your spouse or a You should receive Form 1098 T Tuition Statement from the your 2013 tuition and fees deduction