If you were a non-resident alien for all or part of the year and didn’t elect non-resident alien tax status, you can’t use Form 8917.įinally, you can’t use Form 8917 to claim deductions on the same educational expenses you used to apply for educational tax credits on Form 8863. If your modified adjusted gross income (MAGI) is more than $80,000 (or $160,000 if you’re filing jointly), you can’t use Form 8917. In other words, kids whose parents claim them as dependents can’t use Form 8917 themselves, regardless of whether their parents use Form 8917. Also, you can’t use Form 8917 if someone else claims an exemption for you as his or her dependent, even if the person who claims that exemption doesn’t use Form 8917. Who can’t use Form 8917? Anyone whose filing status is married filing separately. An academic period is a quarter, semester, trimester or other term of study used by a qualified educational institution. The educational expenses you can deduct on the form depend on what you paid for academic periods beginning in the previous calendar year and/or in the first three months of the year you file your taxes. There is no residency requirement or full-time study requirement. In other words, the student must have obtained a GED or high school diploma before enrolling in courses. To meet attendance requirements for Form 8917, the student must have been enrolled in at least one course. “Qualified” means the institution must be an institute of higher learning. See Related Links below for more details on the 8863 data entry screen and education credits.According to IRS rules, you may be eligible to use Form 8917 if you, your spouse or a dependent claimed on your tax return was enrolled in a qualified educational institution in the relevant tax year. The result is the amount of adjusted qualified education expenses for each student."ĮF Messages 4913, 5969, or 5970 may generate if you do not answer all required questions on the 8863 or 8867 screens. 970, chapter 2 or 3.įor each student, reduce the qualified education expenses paid in 20YY by or on behalf of that student under the. For more information and an example, see Who Can Claim a Dependent's Expenses in Pub. Therefore, you are treated as having paid expenses that were paid by the third party. However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit.Įxpenses paid by a third party. Therefore, only that person can claim an education credit for the student. If a student is claimed as a dependent on another person's tax return, all qualified education expenses of the student are treated as having been paid by that person. If needed, you can enter a detail worksheet ( CTRL + W) to report the amounts from multiple 1098-T Forms received on the line(s):įor help determining which lines and amounts from 1098-T should be entered on Form 8863, see the Instructions for Form 8863, some of which is reproduced below: If there are multiple schools attended by the same student, use the Educational Institutions tab on the 8863 screen to enter information for up to five additional institutions. This completes line 22 (and the related information) in Part III of the 8863 in View mode. Be sure to answer all questions and indicate which education benefit is being claimed for the student (if applicable). Enter details for the school (EIN, Name, address, etc.) on the 8863 screen > Form 8863 tab. Enter information from Form 1098-T - Tuition Statement, on screen 8863 for the taxpayer, spouse or dependent.
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