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Publication 970, Tax Benefits for Education

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Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 10 Draft Ok to Print AH XSL/XML Fileid: … tions/P970/2020/A/XML/Cycle02/source (Init. & Date) _______ Page 1 of 95 12:19 - 21-Jan-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Department of the Treasury Contents Internal Revenue Service Future Developments ....................... 2 Publication 970 What's New for 2020 ........................ 2 Cat. No. 25221V Reminders ............................... 2 Introduction .............................. 3 Tax Benefits Chapter 1. Scholarships, Fellowship Grants, Grants, and Tuition Reductions ............ 5 Scholarships and Fellowship Grants .......... 5 for Education Other Types of Educational Assistance ........ 7 Chapter 2. American Opportunity Credit ....... 9 For use in preparing Can You Claim the Credit? ................ 11 What Expenses Qualify? .................. 12 2020 Returns Who Is an Eligible Student? ................ 18 Who Can Claim a Dependent's Expenses? ..... 19 Figuring the Credit ...................... 20 Claiming the Credit ...................... 22 Chapter 3. Lifetime Learning Credit .......... 22 Can You Claim the Credit? ................ 23 What Expenses Qualify? ................. 24 Who Is an Eligible Student? ............... 29 Who Can Claim a Dependent's Expenses? .... 29 Figuring the Credit ...................... 30 Claiming the Credit ...................... 31 Chapter 4. Student Loan Interest Deduction ... 31 Student Loan Interest Defined .............. 32 Can You Claim the Deduction? ............. 34 Figuring the Deduction ................... 35 Claiming the Deduction ................... 36 Chapter 5. Student Loan Cancellations and Repayment Assistance ................. 38 Student Loan Cancellation ................ 38 Student Loan Repayment Assistance ......... 39 Chapter 6. Tuition and Fees Deduction ....... 39 Can You Claim the Deduction? ............. 39 What Expenses Qualify? .................. 40 Who Is an Eligible Student? ................ 43 Who Can Claim a Dependent's Expenses? ..... 43 Figuring the Deduction ................... 44 Claiming the Deduction ................... 45 Chapter 7. Coverdell Education Savings Account (ESA) ........................ 46 What Is a Coverdell ESA? ................. 47 Contributions .......................... 48 Rollovers and Other Transfers .............. 51 Distributions ........................... 52 Chapter 8. Qualified Tuition Program (QTP) .... 59 Get forms and other information faster and easier at: What Is a QTP? ........................ 59 • IRS.gov (English) • IRS.gov/Korean (한국어) • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) How Much Can You Contribute? ............ 60 • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) Recontribution of Refunded Amounts ......... 60 Jan 21, 2021 Page 2 of 95 Fileid: … tions/P970/2020/A/XML/Cycle02/source 12:19 - 21-Jan-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Are Distributions Taxable? ................ 60 credit if your MAGI is $69,000 or more ($138,000 or more Rollovers and Other Transfers .............. 62 if you file a joint return). See chapter 3. Chapter 9. Education Exception to Additional Student loan interest deduction. Tax on Early IRA Distributions ............ 63 • For 2020, the amount of your student loan interest de- Who Is Eligible? ........................ 63 duction is gradually reduced (phased out) if your Figuring the Amount Not Subject to the 10% MAGI is between $70,000 and $85,000 ($140,000 Tax ............................... 64 and $170,000 if you file a joint return). You can’t claim Reporting Early Distributions ............... 64 the deduction if your MAGI is $85,000 or more ($170,000 or more if you file a joint return). Chapter 10. Education Savings Bond Program ........................ 65 • You can’t deduct as interest on a student loan any in- terest paid by your employer after March 27, 2000, Who Can Cash in Bonds Tax Free? .......... 65 and before January 1, 2026, under an educational as- Figuring the Tax-Free Amount .............. 66 sistance program. Claiming the Exclusion ................... 66 See chapter 4. Chapter 11. Employer-Provided Educational Education savings bond program. For 2020, the Assistance ........................... 67 amount of your education savings bond interest exclusion Chapter 12. Business Deduction for is gradually reduced (phased out) if your MAGI is between Work-Related Education ................ 67 $82,350 and $97,350 ($123,550 and $153,550 if you file a Qualifying Work-Related Education .......... 68 joint return). You can't exclude any of the interest if your What Expenses Can Be Deducted? .......... 71 MAGI is $97,350 or more ($153,550 or more if you file a joint return). See chapter 10. How To Treat Reimbursements ............. 73 Deducting Business Expenses ............. 74 Business deduction for work-related education. Gen- Recordkeeping ......................... 75 erally, if you claim a business deduction for work-related education and you drive your car to and from school, the Chapter 13. How To Get Tax Help ............ 75 amount you can deduct for miles driven from January 1, 2020, through December 31, 2020, is 57.5 cents a mile. Appendices ............................. 79 See chapter 12. Glossary ................................ 89 Index .................................. 92 What’s New for 2021 Tuition and fees deduction. The Taxpayer Certainty Future Developments and Disaster Tax Relief Act of 2020 repealed the tuition and fees deduction for tax years beginning after 2020. In- For the latest information about developments related to come limitations for the lifetime learning credit will be in- Pub. 970, such as legislation enacted after it was creased to help filers transition to the lifetime learning published, go to IRS.gov/Pub970. credit. What's New for 2020 Reminders Emergency Financial Aid Grants under the CARES Form 1098-T, Tuition Statement. When figuring an ed- Act. Emergency financial aid grants under the CARES ucation credit or tuition and fees deduction, use only the Act for unexpected expenses, unmet financial need, or amounts you paid and are deemed to have paid during expenses related to the disruption of campus operations the tax year for qualified education expenses. In most ca- on account of the COVID-19 pandemic, are not includible ses, the student should receive Form 1098-T from the eli- in your gross income. Because the grant is not includible gible educational institution by February 1, 2021 (January in your gross income, you cannot claim any deduction or 31 falls on a Sunday). However, the amount on Form credit for expenses paid with the grant including the tuition 1098-T might be different from the amount you actually and fees deduction, the American opportunity credit, or paid and are deemed to have paid. In addition, Form the lifetime learning credit. See FAQs: Higher Education 1098-T should give you other information for that institu- Emergency Relief Fund and Emergency Financial Aid tion, such as adjustments made for prior years, the Grants under the CARES Act. amount of scholarships or grants, reimbursements, or re- Lifetime learning credit. For 2020, the amount of your funds, and whether the student was enrolled at least lifetime learning credit is gradually reduced (phased out) if half-time or was a graduate student. The eligible educa- your MAGI is between $59,000 and $69,000 ($118,000 tional institution may ask for a completed Form W-9S, Re- and $138,000 if you file a joint return). You can't claim the quest for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain Page 2 Publication 970 (2020) Page 3 of 95 Fileid: … tions/P970/2020/A/XML/Cycle02/source 12:19 - 21-Jan-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. the student's name, address, and taxpayer identification can't claim the American opportunity credit on either your number. original or an amended 2020 return. Also, the American Form 1098-T requirement. To be eligible to claim the opportunity credit isn't allowed on either your original or an American opportunity credit, lifetime learning credit, or tui- amended 2020 return for a student who hasn’t been is- tion and fees deduction, the law requires a taxpayer (or a sued a TIN by the due date of your return (including exten- dependent) to have received Form 1098-T, Tuition State- sions). See chapter 2. ment, from an eligible educational institution, whether do- Coordination with Pell grants and other scholarships mestic or foreign. or fellowship grants. It may benefit you to choose to in- However, you may claim a credit or deduction if the stu- clude otherwise tax-free scholarships or fellowship grants dent doesn't receive Form 1098-T because the student's in income. This may increase your education credit and educational institution isn't required to furnish Form lower your total tax or increase your refund. See Coordi- 1098-T to the student under existing rules (for example, if nation with Pell grants and other scholarships or fellow- the student is a qualified nonresident alien, has qualified ship grants in chapter 2 and chapter 3. education expenses paid entirely with scholarships, has qualified education expenses paid under a formal billing Achieving a Better Life Experience (ABLE) account.
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