Fillable Form 8917 - Tuition And Fees Deduction printable pdf download

8917

OMB No. 1545-0074

Tuition and Fees Deduction

2010

Form

See Instructions.

Department of the Treasury

Attachment

Attach to Form 1040 or Form 1040A.

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

Before you begin:

✔

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

✔

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 2010 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

First name

Last name

1 of your tax return)

instructions)

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

6, 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

Qualified education expenses must be reduced by

▲

otherwise noted.

any expenses paid directly or indirectly using

tax-free educational assistance. See Tax-free

General Instructions

CAUTION

educational assistance and refunds of qualified

education expenses on page 2.

Purpose of Form

Generally, in order to claim the deduction for qualified

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

education expenses for a dependent, you must have paid the

fees expenses paid in 2010.

expenses in 2010 and must claim an exemption for the

student as a dependent on your 2010 tax return (line 6c of

This deduction is based on qualified education expenses

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

paid to an eligible postsecondary educational institution. See

6 of Pub. 970.

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

You cannot claim the tuition and fees deduction if any of the

You may be able to take the American opportunity

following apply.

credit or lifetime learning credit for your education

TIP

expenses instead of the tuition and fees deduction.

• Your filing status is married filing separately.

Figure your tax both ways and choose the one that

• Another person can claim an exemption for you as a

gives you the lower tax. See Form 8863, Education Credits, and

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

Pub. 970, Tax Benefits for Education, for more information about

deduction even if the other person does not actually claim

these credits.

that exemption.

Who Can Take the Deduction

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

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

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

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

a dependent you claim on your tax return was a student

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

enrolled at or attending an eligible educational institution. The

More information on nonresident aliens can be found in Pub.

deduction is based on the amount of qualified education

519, U.S. Tax Guide for Aliens.

expenses you paid for the student in 2010 for academic

periods beginning in 2010 and the first 3 months of 2011.

8917

For Paperwork Reduction Act Notice, see your tax return instructions.

Form

(2010)

Cat. No. 37728P

Form 8917 - Tuition And Fees Deduction

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