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| Сб, Янв 27, 2007 06:39am buddy - 6821 d back | ↑↓ |
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можно ли клэймить расходы на учебу и где?
Спасибо
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| Сб, Янв 27, 2007 02:16pm гражданка - 6821 d back | ↑↓ |
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Hope Scholarship Credit Form 8863, Education Credits
This tax credit is only available for the first two years of post-secondary education. The credit of up to $1500 per student is calculated as 100% of the first $1100 of tuition and fees plus 50% of the next $1100 (2006; as indexed for inflation). The credit is used to reduce your income taxes, but it is not refundable if the credit reduces your taxes to less than zero. To qualify for the Hope Credit, a student cannot have been convicted of a federal or state felony involving the possession or distribution of a controlled substance. Married taxpayers must file jointly to claim the credit. This credit cannot be used for classes to improve or acquire skills.
Lifetime Learning Credit Form 8863, Education Credits
The Lifetime Learning Credit allows a wide range of students and educational programs to qualify, including half-time degree students and adults taking classes to acquire or improve job skills. This tax credit can be as much as $2000 per tax return, calculated as 20 percent of tuition and fees up to $10,000. The credit is used to reduce your income taxes, but it is not refundable if the credit reduces your taxes to less than zero. Married taxpayers must file jointly to claim the credit.
If you are paying for higher education expenses:
You cannot claim the Hope Scholarship and the Lifetime Learning Credit for the same student. You can claim them both if the expenses are for different students.
Expenses paid with following types of tax-free educational assistance cannot be used to claim any deduction or credit listed under numbers 3 or 4, below:
The tax-free portion of scholarships and fellowships
Veteran’s education benefits
Pell grants (see Pell Grants note below)
Employee Assistance Plans
“Any other non-taxable (tax-free) payments (other than gifts or inheritances) received as educational assistance.” (IRS Publication 970)
After subtracting any expenses covered by the types of tax-free educational assistance listed above, apply the remaining expenses to the following tax breaks in the order shown. The same expenses cannot be used to claim more than one of these benefits:
Hope Scholarship or Lifetime Learning Credits.
Distributions from Education Savings Accounts and Qualified Tuition Programs. If you take distributions from both, you must allocate expenses between the two.
Savings bond interest deduction.
Calculate qualified expenses for additional tax breaks as follows. First, subtract expenses covered by tax-free educational assistance listed under 2, above . Then:
Student loan interest deduction: Subtract 1) non-taxable earnings from Education Savings Accounts, 2) non-taxable earnings from Qualified Tuition Programs, and 3) the savings bond interest deduction.
Withdrawals from IRAs that avoid the 10% early distribution penalty: Subtract distributions from Education Savings Accounts.
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| Сб, Янв 27, 2007 02:30pm buddy - 6821 d back | ↑↓ |
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to est kak Lifetime Learning Credit mozhno?
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