Fillable Form 8917 - Tuition And Fees Deduction

Form 8917 (2016)

Page

Refunds received in 2016. For each student, figure the

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You cannot use any amount you paid in 2015 or 2017 to

adjusted qualified education expenses for 2016 by adding all

figure the qualified education expenses you use to figure

the qualified education expenses paid in 2016 and subtracting

CAUTION

your 2016 tuition and fees deduction.

any refunds of those expenses received from the eligible

educational institution during 2016.

Adjusted Qualified Education Expenses

Refunds received after 2016 but before your income tax

For each student, reduce the qualified education expenses paid

return is filed. If anyone receives a refund after 2016 of

by or on behalf of that student under the following rules. The

qualified education expenses you paid on behalf of a student in

result is the amount of adjusted qualified education expenses

2016 and the refund is received before you file your 2016

for each student.

income tax return, reduce the amount of qualified education

expenses for 2016 by the amount of the refund.

Tax-free educational assistance. For tax-free educational

assistance received in 2016, reduce the qualified educational

Refunds received after 2016 and after your income tax

expenses for each academic period by the amount of tax-free

return is filed. If anyone receives a refund after 2016 of

educational assistance allocable to that academic period. See

qualified education expenses you paid on behalf of a student in

Academic Period, earlier.

2016 and the refund is received after you file your 2016 income

tax return, you may need to include some or all of the refund in

Tax-free educational assistance includes:

your gross income for the year the refund is received. See

1. The tax-free part of any scholarship or fellowship grant

chapter 6 of Pub. 970 for more information.

(including Pell grants),

Coordination with Coverdell education savings accounts

2. The tax-free part of any employer-provided educational

and qualified tuition programs. Reduce your qualified

assistance,

education expenses by any qualified education expenses used

to figure the exclusion from gross income of (a) interest received

3. Veterans' educational assistance, and

under an education savings bond program, or (b) any

4. Any other educational assistance that is excludable from

distribution from a Coverdell education savings account or

gross income (tax free), other than as a gift, bequest, devise, or

qualified tuition program (QTP). For a QTP, this applies only to

inheritance.

the amount of tax-free earnings that were distributed, not to the

You may be able to increase the combined value of your

recovery of contributions to the program.

TIP

tuition and fees deduction and certain educational

Eligible Educational Institution

assistance if the student includes some or all of the

educational assistance in income in the year it is received. For

An eligible educational institution is generally any accredited

details, see Adjustments to Qualified Education Expenses, in

public, nonprofit, or proprietary (private) college, university,

chapter 6 of Pub. 970.

vocational school, or other postsecondary institution. Also, the

institution must be eligible to participate in a student aid

Generally, any scholarship or fellowship grant is treated as

program administered by the Department of Education. Virtually

tax-free educational assistance. However, a scholarship or

all accredited postsecondary institutions meet this definition.

fellowship grant is not treated as tax-free educational assistance

to the extent the student includes it in gross income (the student

An eligible educational institution also includes certain

may or may not be required to file a tax return) for the year the

educational institutions located outside the United States that

scholarship or fellowship grant is received and either:

are eligible to participate in a student aid program administered

by the Department of Education.

• The scholarship or fellowship grant (or any part of it) must be

applied (by its terms) to expenses (such as room and board)

The educational institution should be able to tell you if it

other than qualified education expenses as defined in Qualified

TIP

is an eligible institution.

education expenses in Pub. 970, chapter 1; or

• The scholarship or fellowship grant (or any part of it) may be

Additional Information

applied (by its terms) to expenses (such as room and board)

See Pub. 970, chapter 6, for more information about the tuition

other than qualified education expenses as defined in Qualified

and fees deduction.

education expenses in Pub. 970, chapter 1.

Tax-free educational assistance treated as a refund. Some

Specific Instructions

tax-free educational assistance received after 2016 may be

treated as a refund of qualified education expenses paid in

Line 1

2016. This tax-free educational assistance is any tax-free

educational assistance received by you or anyone else after

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

2016 for qualified education expenses paid on behalf of a

whom you elect to take the tuition and fees deduction.

student in 2016 (or attributable to enrollment at an eligible

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

educational institution during 2016).

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

If this tax-free educational assistance is received after 2016

and attach a statement with the required information for each

but before you file your 2016 income tax return, see Refunds

additional student. Include the amounts from line 1, column (c),

received after 2016 but before your income tax return is filed,

for all students in the total you enter on line 2.

later. If this tax-free educational assistance is received after

Column (c)

2016 and after you file your 2016 income tax return, see

Refunds received after 2016 and after your income tax return is

For each student, enter the amount of adjusted qualified

filed, later.

education expenses. The expenses must have been paid for the

Refunds. A refund of qualified education expenses may reduce

student in 2016 for academic periods beginning after 2015 but

adjusted qualified education expenses for the tax year or may

before April 1, 2017.

require you to include some or all of the refund in your gross

income for the year the refund is received. See chapter 6 of

Pub. 970 for more information. Some tax-free educational

assistance received after 2016 may be treated as a refund. See

Tax-free educational assistance treated as a refund, earlier.

Form 8917 - Tuition And Fees Deduction - 2016 Page 3

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