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

Form 8917 (2009)

Page

You will need to contact the eligible educational institution

Qualified Education Expenses Worksheet for Column (c)

for qualified room and board costs.

(Do a separate worksheet for each student)

1. Total qualified education expenses

Who Is an Eligible Student

2. Less adjustments:

For purposes of the tuition and fees deduction, an eligible

a. Tax-free educational assistance

student is a student who was enrolled in one or more courses

at an eligible educational institution (as defined under Qualified

b. Refunds of qualified education

education expenses, on page 2). The student must have either

expenses

a high school diploma or a General Educational Development

(GED) credential.

c. Other adjustments (see Pub. 970,

chapter 7)

More Information

3. Total adjustments (add lines 2a through 2c)

See Pub. 970, chapter 7, for more information about this

deduction.

4. Qualified education expenses (subtract line 3

from line 1). Enter here and on Form 8917, line

1, column (c)

Specific Instructions

Line 1

Paperwork Reduction Act Notice. We ask for the information

on this form to carry out the Internal Revenue laws of the

Complete columns (a) through (c) on line 1 for each student

United States. You are required to give us the information. We

who qualifies for and for whom you elect to take the tuition

need it to ensure that you are complying with these laws and

and fees deduction.

to allow us to figure and collect the right amount of tax.

Note. If you have more than three students who qualify for the

You are not required to provide the information requested

tuition and fees deduction, enter “See attached” next to line 1

on a form that is subject to the Paperwork Reduction Act

and attach a statement with the required information for each

unless the form displays a valid OMB control number. Books

additional student. Include the amounts from line 1, column

or records relating to a form or its instructions must be

(c), for all students in the total you enter on line 2.

retained as long as their contents may become material in

the administration of any Internal Revenue law. Generally, tax

Column (c)

returns and return information are confidential, as required by

section 6103.

For each student, enter the amount of qualified education

expenses remaining after reduction by certain tax-free

The average time and expenses required to complete and

amounts and refunds, as explained earlier. The expenses must

file this form will vary depending on individual circumstances.

have been paid for the student in 2009 for academic periods

For the estimated averages, see the instructions for your

beginning after 2008 but before April 1, 2010.

income tax return.

You can use the worksheet that follows to figure the

If you have suggestions for making this form simpler, we

correct amount to enter in column (c).

would be happy to hear from you. See the instructions for

your income tax return.

2009 Form 8917 - Tuition And Fees Deduction Template Page 3

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