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Index of Publication 970 - Tax Benefits for Education
# A B C D E F G H I L M N P Q R S T U V W
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A
Academic period:
Hope credit, Academic period.
Lifetime learning credit, Academic period.
Student loan interest deduction, Academic period.
Tuition and fees deduction, Academic period.
Accountable plans, Accountable Plans
Additional tax:
Coverdell ESA:
On excess contributions, Additional Tax onExcess Contributions, Contributions
On taxable distributions, Additional Tax on Taxable Distributions
IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions
Qualified tuition program (QTP), on taxable distributions, Additional Tax onTaxable Distributions
Adjusted qualified education expenses, See: Qualified education expenses
Armed Forces Health Professions Scholarship and Financial Assistance Program, The Armed Forces Health Professions Scholarship...
Assistance, See: Tax help
Athletic scholarships, Athletic Scholarships
B
Bar review course, Bar or CPA Review Course
Bonds, education savings, See: Education savings bond program
Business deduction for work-related education:
Accountable plans, Accountable Plans
Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses
Allocating meal reimbursements, Allocating your reimbursements for meals.
Deductible education expenses, What ExpensesCan Be Deducted
Deducting business expenses, Self-employed persons and employees report..., Deducting Business Expenses
Double benefit not allowed, No Double Benefit Allowed
Education required by employer or by law, Education Required byEmployer or by Law
Education to maintain or improve skills, Education To Maintain orImprove Skills
Education to meet minimum requirements, Education To MeetMinimum Requirements
Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Qualifying Work-Related Education
Excess expenses, accountable plan, Excess expenses., Accountable Plans
Indefinite absence, Indefinite absence.
Maintaining skills vs. qualifying for new job, Maintaining skills vs. qualifying for new job.
Nonaccountable plans, Nonaccountable Plans
Nondeductible expenses, Nondeductible expenses.
Qualified education expenses, What ExpensesCan Be Deducted
Recordkeeping requirements, Recordkeeping, Complete information about any scholarship...
Reimbursements, treatment of, How To Treat Reimbursements
Tax benefit of, What is the tax benefit of taking a business deduction for work-related education.
Tax-free educational assistance, Tax-free educational assistance.
Teachers, Requirements for Teachers, Teaching and Related Duties
Temporary absence to acquire education, Temporary absence.
Transportation expenses, Transportation Expenses, If you use your car (whether you own or lease...
Travel expenses, Travel Expenses
C
Cancellation of student loan, See: Student loan cancellation
Candidate for a degree:
Scholarships and fellowships, Candidate for a degree.
Change of designated beneficiary:
Coverdell ESA, Changing the Designated Beneficiary
Qualified tuition program, Changing the Designated Beneficiary
Comments on publication, Comments and suggestions.
Comprehensive or bundled fees:
Hope credit, Comprehensive or bundled fees.
Lifetime learning credit, Comprehensive or bundled fees.
Tuition and fees deduction, Comprehensive or bundled fees.
Consolidated loans used to refinance student loans, Collapsed loans—two or more loans of...
Conventions outside U.S., Cruises and conventions.
CPA review course, Bar or CPA Review Course
Credits:
Hope, See: Hope credit
Lifetime learning, See: Lifetime learning credit
Cruises, educational, Cruises and conventions.
D
Disabilities, persons with:
Impairment-related work expenses, Impairment-Related Work Expenses
Distributions, See: specific benefit
Divorce:
Coverdell ESA transfer due to, Transfer Because of Divorce
Expenses paid under decree:
Hope credit, Expenses paid by dependent.
Lifetime learning credit, Expenses paid by dependent.
Tuition and fees deduction, Expenses paid under divorce decree.
Double benefit not allowed:
Hope credit, No Double Benefit Allowed
Lifetime learning credit, No Double Benefit Allowed
Student loan interest deduction, No Double Benefit Allowed
Tuition and fees deduction, No Double Benefit Allowed
Work-related education, No Double Benefit Allowed
E
Early distributions from IRAs:
Eligible educational institution, Eligible educational institution.
Figuring amount not subject to 10% tax, To determine the amount of your distribution..., Figuring the Amount Not Subject to the 10% Tax
Qualified education expenses, Qualified education expenses.
Reporting, By January 31, 2008, the payer of your IRA...
Education loans, See: Student loan interest deduction
Education savings account, See: Coverdell education savings account (ESA)
Education savings bond program:
Cashing in bonds tax free, You may be able to cash in qualified U.S...., Who Can Cash In BondsTax Free
Claiming dependent's exemption, Dependent for whom you claim an exemption.
Claiming exclusion, Claiming the Exclusion
Eligible educational institution, Eligible educational institution.
Figuring tax-free amount, If the total you receive when you cash in...
Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion
Income limits for exclusion reduction, Income limits for exclusion reduction increased.
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI)., Who Can Cash In BondsTax Free
Phaseout, The phaseout, if any, is figured for you...
Qualified education expenses, Qualified education expenses.
Educational assistance, employer-provided, See: Employer-provided educational assistance
Eligible educational institution:
Cancellation of student loan, Eligible educational institution.
Coverdell ESA, Eligible Educational Institution
Early distributions from IRAs, Eligible educational institution.
Education savings bond program, Eligible educational institution.
Hope credit, Eligible educational institution.
Lifetime learning credit, Eligible educational institution.
Qualified tuition program (QTP), Eligible educational institution.
Qualified tuition reduction, Qualified Tuition Reduction
Scholarships and fellowships, Eligible educational institution., Eligible educational institution.
Student loan cancellation, Eligible educational institution.
Student loan interest deduction, Eligible educational institution.
Tuition and fees deduction, Eligible educational institution.
Eligible elementary or secondary school:
Coverdell ESA, Eligible elementary or secondary school.
Eligible student:
Hope credit, To claim the Hope credit, the student for...
Lifetime learning credit, For purposes of the lifetime learning credit,...
Student loan interest deduction, Eligible student.
Tuition and fees deduction, For purposes of the tuition and fees deduction,...
Employees:
Deducting work-related education expenses, Employees
Estimated tax, Estimated tax.
Excess contributions:
Coverdell ESA, Additional Tax onExcess Contributions, Contributions
Excess expenses, accountable plan, Excess expenses., Accountable Plans
Expenses, See: specific benefit
F
Family members, beneficiary:
Coverdell ESA, Members of the beneficiary's family.
Qualified tuition program (QTP), Members of the beneficiary's family.
Fee-basis officials, work-related education deduction, Performing Artists andFee-Basis Officials
Figures, See: Tables and figures
Financial aid, See: Scholarships and fellowships
Form 1098-E:
Student loan interest deduction, If loan origination fees are not included..., Form 1098-E.
Form 1098-T:
Hope credit, Illustrated Example, Form 1098-T.
Lifetime learning credit, Form 1098-T.
Tuition and fees deduction, Form 1098-T.
Form 1099-R:
Early distributions from IRAs, By January 31, 2008, the payer of your IRA...
Form 2106-EZ:
Filled-in example, Illustrated Example
Form 5329:
Coverdell ESA, Use Part II of Form 5329, Additional Taxes...
Early distributions from IRAs, If you received an early distribution from...
Qualified tuition program (QTP), Use Part II of Form 5329, Additional Taxes...
Form 8863:
Filled-in examples, , Illustrated Example, Dave and Valerie figure their tentative education...
Hope credit,
Lifetime learning credit, Illustrated Example
Form 8917:
Filled-in examples, Illustrated Example
Free tax services, How To Get Tax Help
Fulbright grants, Fulbright Grants
G
Graduate education tuition reduction, Graduate Education
H
Half-time student:
Coverdell ESA, Half-time student.
Early distributions from IRAs, Half-time student.
Hope credit, Enrolled at least half-time.
Student loan interest deduction, Enrolled at least half-time.
Help, See: Tax help
Hope credit:
Academic period, Academic period.
Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses
Claiming dependent's expenses, If there are qualified education expenses..., When an eligible educational institution...
Tuition reduction, Tuition reduction.
Claiming the credit, The following rules will help you determine..., Can You Claim the Credit, You claim the Hope credit by completing Parts...
Qualifying to claim (Figure 2-1), Who Can Claim the Credit
Coordination with Coverdell ESA distributions, Worksheet 7-3, at the end of this chapter,..., Coordination With Hope andLifetime Learning Credits
Coordination with qualified tuition program (QTP) distributions, Coordination With Hope andLifetime Learning Credits
Differences from lifetime learning credit, Differences between the Hope and lifetime learning credits.
Comparison table (Table 2-1), (Figure)
Eligible educational institution, Eligible educational institution.
Eligible student, To claim the Hope credit, the student for...
Requirements (Figure 2-2), Who Is an Eligible Student
Expenses qualifying for, The Hope credit is based on qualified education..., No Double Benefit Allowed
Figuring the credit, The amount of the Hope credit (per eligible..., Phaseout.
Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout.
Income limits, Income limits increased., Effect of the Amount of Your Income on the Amount of Your Credit
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
Worksheet 2-1, You claim the Hope credit by completing Parts...
Phaseout, Phaseout.
Qualified education expenses, Qualified Education Expenses
Refunds, Refunds.
Repayment of credit, If, after you file your 2007 tax return,...
Tax benefit of, What is the tax benefit of the Hope credit.
I
Impairment-related work expenses:
Work-related education deduction, Impairment-Related Work Expenses
Individual retirement arrangements (IRAs):
Early distributions, See: Early distributions from IRAs
Education, See: Coverdell education savings account (ESA)
L
Loans:
Cancellation, See: Student loan cancellation
Capitalized interest on student loan, Capitalized interest.
Origination fees on student loan, Loan origination fee.
Qualified education expenses paid with:
Hope credit, Paid with borrowed funds.
Lifetime learning credit, Paid with borrowed funds.
Student loan repayment assistance, Student LoanRepayment Assistance
Losses, deducting:
Coverdell ESA, Losses on Coverdell ESA Investments
Qualified tuition program (QTP), Losses on QTP Investments
Luxury water transportation, Cruises and conventions.
M
Military academy cadets, Payment to Service Academy Cadets
Missing children, photographs of, Photographs of missing children.
More information, See: Tax help
N
National Health Service Corps Scholarship Program, The Armed Forces Health Professions Scholarship...
Nonaccountable plans:
Work-related education, Nonaccountable Plans
P
Performing artists, work-related education deduction, Performing Artists andFee-Basis Officials
Phaseout:
Education savings bond program, The phaseout, if any, is figured for you...
Hope credit, Phaseout.
Lifetime learning credit, Phaseout.
Student loan interest deduction, Phaseout., Effect of the Amount of Your Income on the Amount of Your Deduction
Prizes:
Scholarships won as, Scholarship prizes.
Publications, See: Tax help
Q
Qualified education expenses:
Adjustments to:
Coverdell ESA, Adjusted qualified education expenses.
Education savings bond program, Adjusted qualified education expenses.
Hope credit, Adjustments to Qualified Education Expenses, The facts are the same as in Example 1, except...
Lifetime learning credit, Adjustments to Qualified Education Expenses
Qualified tuition program (QTP), Adjusted qualified education expenses.
Student loan interest deduction, Adjustments to Qualified Education Expenses
Tuition and fees deduction, Adjustments to Qualified Education Expenses
Work-related education, Adjustments to Qualifying Work-Related Education Expenses
Coverdell ESA, Qualified Education Expenses
Early distributions from IRAs, Qualified education expenses.
Education savings bond program, Qualified education expenses.
Expenses not qualified:
Hope credit, Qualified education expenses do not include..., Expenses That Do Not Qualify
Lifetime learning credit, Expenses That Do Not Qualify
Tuition and fees deduction, Qualified education expenses do not include...
Hope credit, Qualified Education Expenses, No Double Benefit Allowed
Lifetime learning credit, Qualified Education Expenses, No Double Benefit Allowed
Qualified tuition program (QTP), Qualified education expenses.
Scholarships and fellowships, Qualified education expenses.
Student loan interest deduction, Qualified Education Expenses
Tuition and fees deduction, What Expenses Qualify, No Double Benefit Allowed
Work-related education, What ExpensesCan Be Deducted
Qualified elementary and secondary education expenses:
Coverdell ESAs, Qualified Elementary andSecondary Education Expenses
Qualified employer plans:
Student loan interest deduction not allowed, Qualified employer plan.
Qualified student loans, Qualified Student Loan
Qualified tuition program (QTP):
Additional tax on taxable distributions, Additional Tax onTaxable Distributions
Change of designated beneficiary, Changing the Designated Beneficiary
Contributions to, Contributions to a QTP on behalf of any beneficiary...
Coordination with Coverdell ESA distributions, Coordination With CoverdellESA Distributions
Coordination with Hope and lifetime learning credits, Coordination With Hope andLifetime Learning Credits
Defined, A qualified tuition program is a program...
Eligible educational institution, Eligible educational institution.
Figuring taxable portion of distribution, Figuring the TaxablePortion of a Distribution
Losses, Losses on QTP Investments
Qualified education expenses, Qualified education expenses.
Rollovers, Rollovers and Other Transfers
Tax benefit of, What is the tax benefit of a QTP.
Taxability of distributions, The part of a distribution representing the..., Use Part II of Form 5329, Additional Taxes...
Taxable earnings, Taxable earnings.
Transfers, Rollovers and Other Transfers
Qualified tuition reduction, Qualified Tuition Reduction, How To Report
Qualified U.S. savings bonds, Qualified U.S. savings bonds.
Qualifying work-related education:
Determining if qualified (Figure 12-1), Education Required byEmployer or by Law
R
Recordkeeping requirements:
Work-related education, Recordkeeping, Complete information about any scholarship...
Refunds:
Hope credit, Refunds.
Lifetime learning credit, Refunds.
Tuition and fees deduction, Refunds.
Reimbursements:
Nondeductible expenses, Reimbursements for nondeductible expenses.
Work-related education, How To Treat Reimbursements
Related persons:
Coverdell ESA, Members of the beneficiary's family.
Qualified tuition program (QTP), Members of the beneficiary's family.
Student loan interest deduction, Related person.
Repayment programs, See: Student loan repayment assistance
Reporting:
Coverdell ESA, Figuring the additional tax., Exceptions., Figuring the additional tax.
Early distributions from IRAs, By January 31, 2008, the payer of your IRA...
Education savings bond program, Claiming the Exclusion
Hope credit, You claim the Hope credit by completing Parts...
Lifetime learning credit, Claiming the Credit
Qualified tuition program (QTP), Rollovers, Subtract the amount figured in (1) from the..., Losses on QTP Investments
Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships
Student loan interest deduction, Claiming the Deduction
Tuition and fees deduction, Claiming the Deduction
Tuition reduction, taxable, How To Report
Work-related education expenses, Self-employed persons and employees report..., Deducting Business Expenses
Revolving lines of credit, interest on, Interest on revolving lines of credit.
Rollovers:
Coverdell ESA, Rollovers
Qualified tuition program (QTP), Rollovers and Other Transfers
S
Savings bond program, education, See: Education savings bond program
Section 501(c)(3) organizations, See: Student loan cancellation
Section 529 program, See: Qualified tuition program (QTP)
Self-employed persons:
Deducting work-related education expenses, Self-Employed Persons
Service academy cadets, Payment to Service Academy Cadets
Sports, games, hobbies, and noncredit courses:
Education savings bond program, Tuition and fees required to enroll at or...
Hope credit, Sports, games, hobbies, and noncredit courses.
Lifetime learning credit, Sports, games, hobbies, and noncredit courses.
Tuition and fees deduction, Sports, games, hobbies, and noncredit courses.
State prepaid education accounts, See: Qualified tuition program (QTP)
Student loan cancellation:
Eligible educational institution, Eligible educational institution.
Section 501(c)(3) organizations, Section 501(c)(3) organization.
Student loan interest deduction:
Academic period, Academic period.
Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses
Allocation between interest and principal, Allocating Payments Between Interest and Principal
Claiming the deduction, Claiming the Deduction
Eligible educational institution, Eligible educational institution.
Eligible student, Eligible student.
Figuring the deduction, Your student loan interest deduction for..., Which Worksheet To Use
Include as interest, Include As Interest
Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction
Loan repayment assistance, Interest you paid on a loan to the extent...
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI)., Which Worksheet To Use
Table 4-2, (Figure)
Not included as interest, Do Not Include As Interest
Overview (Table 4-1), (Figure)
Phaseout, Phaseout., Effect of the Amount of Your Income on the Amount of Your Deduction
Qualified education expenses, Qualified Education Expenses
Qualified employer plans, Qualified employer plan.
Qualified student loans, Qualified Student Loan
Reasonable period of time, Reasonable period of time.
Related persons, Related person.
Student loan interest, defined, Student loan interest is interest you paid..., You can deduct all interest you paid during...
Third party interest payments, Interest paid by others.
When interest must be paid, When Must Interest Be Paid
Worksheet 4-1, Worksheet 4-1.mStudent Loan Interest Deduction Worksheet
Student loan repayment assistance, Student LoanRepayment Assistance
Suggestions for publication, Comments and suggestions.
Surviving spouse:
Coverdell ESA transfer to, Exception for Transfer toSurviving Spouse or Family Member
T
Tables and figures:
Comparison of education tax benefits (Appendix B), Dave and Valerie figure their tentative education..., Appendices
Coverdell ESAs:
Contributions to (Table 7-2), Table 7-2 summarizes many of the features...
Overview (Table 7-1), Table 7-1.mCoverdell...
Education credits, comparison of (Tables 2-1 & 3-1), (Figure), (Figure)
Hope credit:
Comparing education credits (Table 2-1), (Figure)
Eligible student requirements (Figure 2-2), Who Is an Eligible Student
Qualifying to claim (Figure 2-1), Who Can Claim the Credit
Lifetime learning credit:
Comparing education credits (Table 3-1), (Figure)
Qualifying to claim (Figure 3-1), No Double Benefit Allowed
Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships
Student loan interest deduction:
MAGI, effect of (Table 4-2), (Figure)
Overview (Table 4-1), Table 4-1 summarizes the features of the...
Summary chart of differences between education tax benefits (Appendix B), Dave and Valerie figure their tentative education..., Appendices
Tuition and fees deduction:
MAGI, effect of (Table 6-2), (Figure)
Overview (Table 6-1), (Figure)
Work-related education, qualifying (Figure 12-1), Education Required byEmployer or by Law
Tax-free educational assistance:
Coverdell ESA, To determine if total distributions for the..., Adjusted qualified education expenses.
Early distributions from IRAs, To determine the amount of your distribution...
Education savings bond program, Adjusted qualified education expenses.
Hope credit, Tax-free educational assistance.
Lifetime learning credit, Tax-free educational assistance.
Qualified tuition program (QTP), This amount is the total qualified education...
Tuition and fees deduction, Tax-free educational assistance.
Work-related education, Tax-free educational assistance.
Taxable scholarships and fellowships, Taxable Scholarships and Fellowships
Temporary-basis student, transportation expenses of, Temporary basis.
Transfers:
Coverdell ESA, Rollovers
Qualified tuition program (QTP), Rollovers and Other Transfers
Transportation expenses:
Work-related education, Transportation Expenses, If you use your car (whether you own or lease...
Travel expenses:
50% limit on meals, 50% limit on meals.
Not deductible as form of education, Travel as Education
Work-related education, Travel Expenses
TTY/TDD information, How To Get Tax Help
Tuition and fees deduction, Illustrated Example, Tuition and Fees Deduction
Tuition reduction:
Hope credit, Tuition reduction.
Lifetime learning credit, Tuition reduction.
Qualified, Qualified Tuition Reduction, How To Report
Tuition and fees deduction, Tuition reduction.
U
U.S. savings bonds, Qualified U.S. savings bonds.
Unclaimed reimbursement:
Work-related education, Unclaimed reimbursement.
V
Veterans' benefits, Veterans' Benefits
Voluntary interest payments, Voluntary interest payments.
W
Working condition fringe benefit, Working condition fringe benefit.
Worksheets:
Coverdell ESA:
Contribution limit (Worksheet 7-2), To figure the limit on the amount you can...
MAGI, calculation of (Worksheet 7-1),
Taxable distributions and basis (Worksheet 7-3), How To Figure the Taxable Earnings
Hope credit MAGI calculation (Worksheet 2-1), Worksheet 2-1.mMAGI...
Lifetime learning credit MAGI calculation (Worksheet 3-1), Exclusion of income for bona fide residents...
Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1.
Student loan interest deduction (Worksheet 4-1), Worksheet 4-1.mStudent Loan Interest Deduction Worksheet
Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1.mMAGI for the Tuition and Fees Deduction