Fillable Form 8917 - Tuition And Fees Deduction

Form 8917 (2015)

Page

Tax-free educational assistance includes:

Refunds received after 2015 but before your income tax

return is filed. If anyone receives a refund after 2015 of

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

qualified education expenses you paid on behalf of a student in

(including Pell grants),

2015 and the refund is received before you file your 2015

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

income tax return, reduce the amount of qualified education

assistance,

expenses for 2015 by the amount of the refund.

3. Veterans' educational assistance, and

Refunds received after 2015 and after your income tax

4. Any other educational assistance that is excludable from

return is filed. If anyone receives a refund after 2015 of

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

qualified education expenses you paid on behalf of a student in

inheritance.

2015 and the refund is received after you file your 2015 income

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

You may be able to increase the combined value of your

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

tuition and fees deduction and certain educational

TIP

chapter 6 of Pub. 970 for more information.

assistance if the student includes some or all of the

Coordination with Coverdell education savings accounts

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

and qualified tuition programs. Reduce your qualified

details, see Adjustments to Qualified Education Expenses, in

chapter 6 of Pub. 970.

education expenses by any qualified education expenses used

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

Generally, any scholarship or fellowship grant is treated as

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

tax-free educational assistance. However, a scholarship or

distribution from a Coverdell education savings account or

fellowship grant is not treated as tax-free educational assistance

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

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

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

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

recovery of contributions to the program.

scholarship or fellowship grant is received and either:

Eligible Educational Institution

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

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

An eligible educational institution is generally any accredited

other than qualified education expenses as defined in Qualified

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

education expenses in Pub. 970, chapter 1; or

vocational school, or other postsecondary institution. Also, the

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

institution must be eligible to participate in a student aid

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

program administered by the Department of Education. Virtually

other than qualified education expenses as defined in Qualified

all accredited postsecondary institutions meet this definition.

education expenses in Pub. 970, chapter 1.

An eligible educational institution also includes certain

Tax-free educational assistance treated as a refund. Some

educational institutions located outside the United States that

tax-free educational assistance received after 2015 may be

are eligible to participate in a student aid program administered

treated as a refund of qualified education expenses paid in

by the Department of Education.

2015. This tax-free educational assistance is any tax-free

The educational institution should be able to tell you if it

educational assistance received by you or anyone else after

TIP

is an eligible institution.

2015 for qualified education expenses paid on behalf of a

student in 2015 (or attributable to enrollment at an eligible

Additional Information

educational institution during 2015).

If this tax-free educational assistance is received after 2015

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

but before you file your 2015 income tax return, see Refunds

and fees deduction.

received after 2015 but before your income tax return is filed,

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

Specific Instructions

2015 and after you file your 2015 income tax return, see

Refunds received after 2015 and after your income tax return is

Line 1

filed, later.

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

Refunds. A refund of qualified education expenses may reduce

whom you elect to take the tuition and fees deduction.

adjusted qualified education expenses for the tax year or may

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

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

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

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

and attach a statement with the required information for each

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

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

assistance received after 2015 may be treated as a refund. See

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

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

Refunds received in 2015. For each student, figure the

Column (c)

adjusted qualified education expenses for 2015 by adding all

For each student, enter the amount of adjusted qualified

the qualified education expenses paid in 2015 and subtracting

education expenses. The expenses must have been paid for the

any refunds of those expenses received from the eligible

student in 2015 for academic periods beginning after 2014 but

educational institution during 2015.

before April 1, 2016.

Form 8917 - Tuition And Fees Deduction - 2015 Page 3

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