Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Education Credits Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Do education credits reduce the amount of tax due?
  2. Bob was a full-time student and a fifth-year senior. He has only claimed the American opportunity credit in three earlier years. Does he qualify for the American opportunity credit?
  3. To claim qualified education expenses for the American opportunity credit, taxpayers may include required course-related fees, books, supplies, and equipment even if they are not purchased from an educational institution.
  4. Karen Roberts is single and works full-time as a nurse's assistant in a hospital. Her modified AGI was $32,000. During the current tax year, she enrolled part-time in nursing school and took half the required course load. Her tuition was $4,000. As part of her employer-provided educational assistance, her employer reimbursed her for $1,000 in education expenses. The amount of her qualified education expenses is $1,000.
Publication 4012, Interview Tips for Education Credits
Publication 4491 Education Credits

Publication 4012, Interview Tips for Education Credits

Publication 4491 Education Credits