Fillable 2009 Form 8917 - Tuition And Fees Deduction Template printable pdf download

8917

OMB No. 1545-0074

Tuition and Fees Deduction

2009

Form

See Instructions.

Attachment

Department of the Treasury

Attach to Form 1040 or Form 1040A.

163

Internal Revenue Service

Sequence No.

Name(s) shown on return

Your social security number

You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the

same student for the same tax year.

CAUTION

✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

Before you begin:

✔ If you file Form 1040, figure any write-in adjustments to be entered on the dotted line next to Form

1040, line 36. See the 2009 Form 1040 instructions for line 36.

(a) Student’s name (as shown on page 1 of your tax return)

(b) Student’s social security

number (as shown on page

expenses (see

1 of your tax return)

instructions)

First name

Last name

Add the amounts on line 1, column (c), and enter the total

Enter the amount from Form 1040, line 22, or Form 1040A, line 15

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 18

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

*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 Deduction in Pub. 970, chapter

7, to figure the amount to enter on line 5.

Tuition and fees deduction. Is the amount on line 5 more than $65,000 ($130,000 if married

filing jointly)?

Yes. Enter the smaller of line 2, or $2,000.

No.

Enter the smaller of line 2, or $4,000.

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

Section references are to the Internal Revenue Code unless

Who Can Take the Deduction

otherwise noted.

You may be able to take the deduction if you, your spouse, or

General Instructions

a dependent you claim on your tax return was a student

enrolled at or attending an eligible educational institution. The

Purpose of Form

deduction is based on the amount of qualified education

expenses you paid for the student in 2009 for academic

Use Form 8917 to figure and take the deduction for tuition and

periods beginning in 2009 and the first 3 months of 2010.

fees expenses paid in 2009.

Qualified education expenses must be reduced by

This deduction is based on qualified education expenses

any expenses paid directly or indirectly using

paid to an eligible postsecondary educational institution. See

tax-free educational assistance. See Tax-free

What Expenses Qualify, on page 2, for more information.

CAUTION

educational assistance and refunds of qualified

You may be able to take the American opportunity

education expenses on page 2.

credit, Hope credit, or lifetime learning credit for

TIP

Generally, in order to claim the deduction for qualified

your education expenses instead of the tuition and

education expenses for a dependent, you must have paid the

fees deduction. Figure your tax both ways and

expenses in 2009 and must claim an exemption for the

choose the one that gives you the lower tax. See Form 8863,

student as a dependent on your 2009 tax return (line 6c of

Education Credits, and Pub. 970, Tax Benefits for Education,

Form 1040 or 1040A). For additional information, see chapter

for more information about these credits.

7 of Pub. 970.

8917

For Paperwork Reduction Act Notice, see page 3.

Cat. No. 37728P

Form

(2009)

2009 Form 8917 - Tuition And Fees Deduction Template

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