Fillable Form 8917 - Tuition And Fees Deduction

Form 8917 (2012)

Page

• Any course or other education involving sports, games, or hobbies, or any

Refunds. A refund of qualified education expenses may reduce adjusted qualified

noncredit course, unless such course or other education is part of the student's

education expenses for the tax year or may require you to include some or all of

degree program or helps the student acquire or improve job skills.

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

Qualified education expenses do not include any expenses for which you take

after 2012 may be treated as a refund. See Tax-free educational assistance, earlier.

any other deduction, such as on Schedule A (Form 1040) or Schedule C (Form

1040).

Refunds received in 2012. For each student, figure the adjusted qualified

education expenses for 2012 by adding all the qualified education expenses paid

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

in 2012 and subtracting any refunds of those expenses received from the eligible

reporting either payments received in 2012 (box 1) or amounts billed in 2012 (box

educational institution during 2012.

2). However, the amount in box 1 or 2 of Form 1098-T may be different from the

Refunds received after 2012 but before your income tax return is filed. If

amount you paid (or are treated as having paid). In completing Form 8917, use

only the amounts you actually paid (plus any amounts you are treated as having

you receive a refund after 2012 of qualified education expenses you paid in 2012

paid) in 2012 (reduced, as necessary, as described in Adjusted Qualified Education

and the refund is received before you file your 2012 income tax return, reduce the

Expenses, later). See chapter 6 of Pub. 970 for more information on Form 1098-T.

amount of qualified education expenses for 2012 by the amount of the refund.

Refunds received after 2012 and after your income tax return is filed. If you

Qualified education expenses paid directly to the institution by someone other

receive a refund after 2012 of qualified education expenses you paid in 2012 and

than you or the student are treated as paid to the student and then paid by the

student to the institution.

the refund is received after you file your 2012 income tax return, you may need to

include some or all of the refund in your gross income for the year the refund is

Academic Period

received. See chapter 6 of Pub. 970 for more information.

Coordination with Coverdell education savings accounts and qualified tuition

An academic period is any quarter, semester, trimester, or any other period of

programs. Reduce your qualified education expenses by any qualified education

study as reasonably determined by an eligible educational institution. If an eligible

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

educational institution uses credit hours or clock hours and does not have

academic terms, each payment period may be treated as an academic period.

under an education savings bond program, or (b) any distribution from a Coverdell

education savings account or qualified tuition program (QTP). For a QTP, this

Prepaid Expenses

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

recovery of contributions to the program.

Qualified education expenses paid in 2012 for an academic period that begins in

the first 3 months of 2013 can be used in figuring the tuition and fees deduction for

Eligible Educational Institution

2012 only. See Academic Period, earlier. For example, if you pay $2,000 in

December 2012 for qualified tuition for the 2013 winter quarter that begins in

An eligible educational institution is generally any accredited public, nonprofit, or

proprietary (private) college, university, vocational school, or other postsecondary

January 2013, you can use that $2,000 in figuring the tuition and fees deduction

institution. Also, the institution must be eligible to participate in a student aid

for 2012 only (if you meet all the other requirements).

program administered by the Department of Education. Virtually all accredited

You cannot use any amount you paid in 2011 or 2013 to figure the

▲

postsecondary institutions meet this definition.

qualified education expenses you use to figure your 2012 tuition and fees

deduction.

Additional Information

CAUTION

Adjusted Qualified Education Expenses

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

deduction.

For each student, reduce the qualified education expenses paid by or on behalf of

that student under the following rules. The result is the amount of adjusted

Specific Instructions

qualified education expenses for each student.

Tax-free educational assistance. For tax-free educational assistance you

Line 1

received in 2012, reduce the qualified educational expenses for each academic

period by the amount of tax-free educational assistance allocable to that academic

Complete columns (a) through (c) on line 1 for each student for whom you elect to

period. See Academic Period, earlier.

take the tuition and fees deduction.

Tax-free educational assistance includes:

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

1. The tax-free part of any scholarship or fellowship (including Pell grants),

deduction, enter “See attached” next to line 1 and attach a statement with the

required information for each additional student. Include the amounts from line 1,

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

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

3. Veterans' educational assistance, and

Column (c)

4. Any other educational assistance that is excludable from gross income (tax

free), other than as a gift, bequest, devise, or inheritance.

For each student, enter the amount of adjusted qualified education expenses. The

Generally, any scholarship or fellowship you receive is treated as tax-free

expenses must have been paid for the student in 2012 for academic periods

educational assistance. However, a scholarship or fellowship is not treated as tax-

beginning after 2011 but before April 1, 2013.

free educational assistance to the extent you include it in gross income (if you are

required to file a tax return) for the year the scholarship or fellowship is received

and either:

• The scholarship or fellowship (or any part of it) must be applied (by its terms) to

expenses (such as room and board) other than qualified education expenses as

defined in Qualified education expenses in Pub. 970, chapter 1; or

• The scholarship or fellowship (or any part of it) may be applied (by its terms) to

expenses (such as room and board) other than qualified education expenses as

defined in Qualified education expenses in Pub. 970, chapter 1.

You may be able to increase the combined value of your tuition and fees

deduction and certain educational assistance if you include some or all of

TIP

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

see Adjustments to Qualified Education Expenses, in chapter 6 of Pub. 970.

Some tax-free educational assistance received after 2012 may be treated as a

refund of qualified education expenses paid in 2012. This tax-free educational

assistance is any tax-free educational assistance received by you or anyone else

after 2012 for qualified education expenses paid on behalf of a student in 2012 (or

attributable to enrollment at an eligible educational institution during 2012).

If this tax-free educational assistance is received after 2012 but before you file

your 2012 income tax return, see Refunds received after 2012 but before your

income tax return is filed, later. If this tax-free educational assistance is received

after 2012 and after you file your 2012 income tax return, see Refunds received

after 2012 and after your income tax return is filed, later.

Form 8917 - Tuition And Fees Deduction - 2012 Page 2

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