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Publication 970

Tax Benefits

for Education

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TIP "½ÅÌ

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Scholarships, Fellowship

Grants, Grants, and

Tuition Reductions

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2.

American Opportunity

Credit

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TIP

CAUTION

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Yes No NoYes Yes No No Yes No No No No Yes Yes Yes No Yes Yes Yes Did you pay qualied education expenses in 2022 for an eligible stude nt?* Did the academic period for which you paid qualied education expenses begin in 2022 or the rst 3 months of 2023? No Is the eligible student you, your spouse (if married ling jointly) , or your dependent you claim on your tax return? Are you listed as a dependent on another person's tax return?

Is your ling status married ling separately?

For any part of 2022, were you (or your spouse) a nonresident alien who didn't elect to be treated as a resident alien for tax purposes? Is your modied adjusted gross income (MAGI) less than $90,000 ($180,000 if married ling jointly)? Did you use the same expenses to claim a deduction or credit? Were the same expenses paid entirely with a tax-free scholarship, grant, or employer-provided educational assistance? Did you or someone else receive a refund of all the expenses?

You can claim

the

American

opportunity credit for

2022.**

*Qualied

education expenses paid by a dependent you claim on your tax return, or by a third party for that dependent, are considered

paid by you. **Your education credits may be limited to your tax liability minus cert ain credits. See Form 8863 for more details. You can"t claim the American opportunity credit for 2022. È»AE·¿º»ÎAE»ÄÉ»É" TIP

CAUTION

ÎAE»ÄÉ»É

ÉÊ˺»ÄÊ ¹·ÄuÊ ¹¾ÅÅÉ»ÊÅ ¿Ä¹Â˺»¿Ä ¿Ä¹Åû ·

CAUTION

ÃÅËÄÊÉʾ·Ê ºÅÄqÊ È»ºË¹»Ç˷¿¼¿»º »ºË¹·Ê¿ÅÄ»Î-

AE»ÄÉ»É"ͱ

NoYes No Yes

YesYes

No NoThis chart is provided to help you quickly decide whether a student is eligible for the American opportunity credit. See the text for more details.

Was the American opportunity credit claimed in at

least 4 prior tax years for this student?

The student

is an eligible student.The student isn"t an eligible student.Did the student complete the rst 4 years of postsecondary education before the beginning of the tax year?

Was the student enrolled at least half-time in a

program leading to a degree, certicate, or other recognized educational credential for at least one academic period beginning during 2022 (or the rst

3 months of 2023 if the qualied expenses were paid

in 2022)? Is the student free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year?

CAUTION

3.

Lifetime Learning Credit

ÉÊ˺»ÄÊuÉ·ºÀËÉÊ»º Ç˷¿¼¿»º »ºË¹·Ê¿ÅÄ»ÎAE»ÄÉ»É

AE»È¿ÅºÉ

È»AE·¿º»ÎAE»ÄÉ»É" TIP

CAUTION

ÎAE»ÄÉ»É

ÉÊ˺»ÄÊ ¹·ÄuÊ ¹¾ÅÅÉ»ÊÅ ¿Ä¹Â˺»¿Ä ¿Ä¹Åû ·

CAUTION

TIPʺ¿¼»Ê¿Ã»»·ÈĿĽȻº¿Ê ʹʼ Did you pay qualied education expenses in 2022 for an eligible stude nt?* Did the academic period for which you paid qualied education expenses begin in 2022 or the rst 3 months of 2023? Is the eligible student you, your spouse (if married ling jointly) , or your dependent you claim on your tax return? Are you listed as a dependent on another person's tax return? Is your ling status married ling separately? For any part of 2022, were you (or your spouse) a nonresident alien wh o didn't elect to be treated as a resident alien for tax purposes? Is your modied adjusted gross income (MAGI) less than $90,000 ($180,000 if married ling jointly)? Are you claiming an American opportunity credit for the same student? Did you use the same expenses to claim a deduction or credit? Were the same expenses paid with a tax-free scholarship, grant, or employer-provided educational assistance? Did you, or someone else, receive a refund of all the expenses? Do you have a tax liability (Form 1040 or 1040-SR, line 18, minus

Schedule 3 (Form 1040), lines 1, 2, 6d, and 6l)?

No NoNo Yes Yes Yes No No Yes Yes Yes

YesYes

NoYes Yes No No Yes Yes No No No No Your education credits may be limited to your tax liability minus certai n credits. See Form 8863 for more details.

You can claim

the lifetime learning credit for 2022.** You can"t claim the lifetime learning credit for 2022.
*Qualied education expenses paid by a dependent you claim on your tax return, or by a third party for that dependent, are considered paid by you.

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4.

Student Loan Interest

Deduction

ÎAE»ÄÉ»É

ȿĹ¿AE·Â

CAUTION

Student Loan

Cancellations and

Repayment Assistance

TIP

CAUTION

CAUTION

6.

Coverdell Education

Savings Account (ESA)

CAUTION

TIPʺʿʽ Å̻Ⱥ»Âº˹·Ê¿Åķ̿Ľɹ¹ÅËÄʺ»

AE»È¿ÅºÈ»½·ÈºÂ»ÉÉ Å¼ ʾ»ÄËø»È żÅ̻Ⱥ»ÂÂ

CAUTION

CAUTION

ºÀËÉÊ»ºÇ˷¿¼¿»º »ºË¹·Ê¿ÅÄ »ÎAE»Äɻɺ»"

Qualified Tuition Program

(QTP)

¾·ÊÉ·oe

ÅÄÊÈ¿¸ËÊ»oe

CAUTION

CAUTION

8.

Education Exception to

Additional Tax on Early

IRA Distributions

CAUTION

˷¿¼¿»º »ºË¹·Ê¿ÅÄ»ÎAE»ÄÉ»É"

Education Savings Bond

Program

¾·ÊqÉ»Í

È»»oe

CAUTION

¾·ÊÎAE»ÄÉ»É

CAUTION

10.

Employer-Provided

Educational Assistance

CAUTION

11.

Business Deduction for

Work-Related Education

¾·ÊqÉ»Í

CAUTION

Start Here Yes Is the education required by your employer or the law to keep your present salary, status, or job? Does the requirement serve a bona ?de business requirement of your employer? Is the education needed to meet the minimum educational requirements of your present trade or business? Is the education part of a program of study that will qualify you for a new trade or business?Does the education maintain or improve skills needed in your present work? Your education isn't qualifying work-related education. No No No Yes YesNo

YesYes

Your education is qualifying work-related education. No

¾·ÊÎAE»ÄÉ»É

CAUTION

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TIPʽʻʸʸ ËÉ¿Ä»ÉÉ»ºË¹Ê¿ÅļÅÈÅÈÁ-»Â·Ê»ººË¹·Ê¿ÅÄ

RECORDS

12.

How To Get Tax Help

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