ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

An educator may be eligible to deduct up to $300 of unreimbursed expenses for classroom materials, such as books, supplies, computers or other equipment. Learn more.

Education, customer resources and training for the tribal government community.

Information about Form 1099-Q, Payments from Qualified Education Programs, including recent updates, related forms, and instructions on how to file. File Form 1099-Q if you made a distribution from a qualified tuition program (QTP).

Topic No. 458, Educator Expense Deduction

Topic No. 513 Work-Related Education Expenses

You can¡¯t take more than one education benefit for the same student and the same expenses. So, you can't take the American opportunity tax credit and lifetime learning credit for the same student in the same tax year. Also, if you receive tax-free educational assistance, such as a grant, you need to subtract that amount from your qualified education expenses.

Do you pay tuition or other education expenses? Learn about tax benefits for higher education.

Frequently asked questions for continuing education providers.

File Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 530), 530), if you (a) are an officer or an employee, or the designee of an officer or employee, having control of a program established by a state or eligible educational institution; and (b) made a distribution from a qualified tuition program (QTP). A trustee of a Coverdell education savings account (ESA) must file Form 1099-Q to report distributions made from Coverdell ESAs.

Find out which education expenses qualify for claiming education credits or deductions.