Fillable 2009 Form 8917 - Tuition And Fees Deduction Template (Page 2 of 3) in pdf

Form 8917 (2009)

Page

You cannot claim the tuition and fees deduction if any of

profit-making) postsecondary institutions. The educational

the following apply.

institution should be able to tell you if it is an eligible

educational institution.

● Your filing status is married filing separately.

Certain educational institutions located outside the United

● Another person can claim an exemption for you as a

States also participate in the U.S. Department of Education’s

dependent on his or her tax return. You cannot take the

Federal Student Aid (FSA) programs.

deduction even if the other person does not actually claim

that exemption.

Tax-free educational assistance and refunds of qualified

education expenses. Tax-free educational assistance

● Your modified adjusted gross income (MAGI), as figured on

includes a tax-free scholarship or Pell grant or tax-free

line 5, is more than $80,000 ($160,000 if filing a joint return).

employer-provided educational assistance. See Pub. 970,

● You were a nonresident alien for any part of the year and

chapter 7, for specific information.

did not elect to be treated as a resident alien for tax purposes.

You must reduce the total of your qualified education

More information on nonresident aliens can be found in Pub.

expenses by any tax-free educational assistance and by any

519, U.S. Tax Guide for Aliens.

refunds of your expenses. If the refund or tax-free assistance

● You or anyone else claims an American opportunity, Hope,

is received in the same year in which the expenses were paid

or lifetime learning credit (Form 8863) in 2009 with respect to

or in the following year before you file your tax return, reduce

expenses of the student for whom the qualified education

your qualified education expenses by the amount received

expenses were paid. However, a state tax credit will not

and figure your tuition and fees deduction using the reduced

disqualify you from claiming a tuition and fees deduction.

amount of qualified expenses. If the refund or tax-free

assistance is received after you file your return for the year in

which the expenses were paid, you must figure the amount

What Expenses Qualify

by which your tuition and fees deduction would have been

Qualified education expenses. Generally, qualified

reduced if the refund or tax-free assistance had been

education expenses are amounts paid in 2009 for tuition and

received in the year for which you claimed the tuition and

fees required for the student’s enrollment or attendance at an

fees deduction. Include that amount as additional income for

eligible educational institution. It does not matter whether the

the year the refund or tax-free assistance was received.

expenses were paid in cash, by check, by credit card, or

Example. You paid $8,000 tuition and fees in December

with borrowed funds.

2008, and your child began college in January 2009. You

Qualified education expenses do not include amounts paid

filed your 2008 tax return on February 7, 2009, and claimed a

for:

tuition and fees deduction of $4,000. After you filed your

return, your child dropped two courses and you received a

● Room and board, insurance, medical expenses (including

refund of $5,600. You must refigure your 2008 tuition and

student health fees), transportation, or other similar personal,

fees deduction using $2,400 of qualified expenses instead of

living, or family expenses.

$8,000. The refigured deduction is $2,400. You must include

● Course-related books, supplies, equipment, and

the difference of $1,600 on your 2009 Form 1040, line 21.

You cannot file Form 1040A.

nonacademic activities, except for fees and expenses

required to be paid to the institution as a condition of

Students in Midwestern disaster areas. The definition of

enrollment or attendance.

qualified education expenses is expanded for students

attending an eligible educational institution in the Midwestern

● Any course or other education involving sports, games, or

disaster areas in the states of Arkansas, Illinois, Indiana,

hobbies, or any noncredit course, unless such course or

Iowa, Missouri, Nebraska, and Wisconsin. See Table 4-2 in

other education is part of the student’s degree program.

Pub. 970, chapter 4, for the eligible counties.

You should receive Form 1098-T, Tuition Statement, from

In addition to tuition and fees required for enrollment or

the college or university reporting either payments received in

attendance at an eligible educational institution, qualified

box 1 or amounts billed in box 2. However, the amounts in

education expenses for students in Midwestern disaster

boxes 1 and 2 of Form 1098-T may be different from what

areas include the following.

you actually paid. On Form 8917, line 1, enter only the

amounts you paid in 2009 for qualified expenses.

1. Books, supplies, and equipment required for enrollment

or attendance at an eligible educational institution.

If you or the student take a deduction for higher education

expenses, such as on Schedule A or Schedule C (Form

2. For a special needs student, expenses that are

1040), you cannot use those expenses when figuring your

necessary for that person’s enrollment or attendance at an

tuition and fees deduction.

eligible educational institution.

You cannot take a tuition and fees deduction for qualified

3. For a student who is at least a half-time student, the

higher education expenses used to figure the exclusion from

reasonable costs of room and board, but only to the extent

gross income of (a) interest received under an education

that the costs are not more than the greater of the following

savings bond program, or (b) distributions from a Coverdell

two amounts.

education savings account (ESA) or qualified tuition program

a. The allowance for room and board, as determined by the

(QTP).

eligible educational institution, that was included in the cost

Eligible educational institution. An eligible educational

of attendance (for federal financial aid purposes) for a

institution is any college, university, vocational school, or

particular academic period and living arrangement of the

other postsecondary educational institution eligible to

student.

participate in a student aid program administered by the

b. The actual amount charged if the student is residing in

Department of Education. It includes virtually all accredited

housing owned or operated by the eligible educational

public, nonprofit, and proprietary (privately owned

institution.

2009 Form 8917 - Tuition And Fees Deduction Template Page 2

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