2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (§§ 61 - 291)
Part VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (§§ 211 - 224)
Section 222 - Qualified tuition and related expenses
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS Sec. 222 - Qualified tuition and related expenses |
Contains | section 222 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Source Credit | Added Pub. L. 107-16, title IV, §431(a), June 7, 2001, 115 Stat. 66; amended Pub. L. 108-357, title I, §102(d)(3), Oct. 22, 2004, 118 Stat. 1429; Pub. L. 109-432, div. A, title I, §101(a), (b), Dec. 20, 2006, 120 Stat. 2933; Pub. L. 110-343, div. C, title II, §202(a), Oct. 3, 2008, 122 Stat. 3864; Pub. L. 111-312, title VII, §724(a), Dec. 17, 2010, 124 Stat. 3316; Pub. L. 112-240, title II, §207(a), Jan. 2, 2013, 126 Stat. 2324. |
Statutes at Large References | 95 Stat. 201 96 Stat. 2367 100 Stat. 2116 115 Stat. 66 118 Stat. 1429 120 Stat. 2933 122 Stat. 3864 124 Stat. 3316 126 Stat. 2324 |
Public Law References | Public Law 97-34, Public Law 97-448, Public Law 99-514, Public Law 107-16, Public Law 108-357, Public Law 109-432, Public Law 110-343, Public Law 111-312, Public Law 112-240 |
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In the case of an individual, there shall be allowed as a deduction an amount equal to the qualified tuition and related expenses paid by the taxpayer during the taxable year.
(b) Dollar limitations (1) In generalThe amount allowed as a deduction under subsection (a) with respect to the taxpayer for any taxable year shall not exceed the applicable dollar limit.
(2) Applicable dollar limit (A) 2002 and 2003In the case of a taxable year beginning in 2002 or 2003, the applicable dollar limit shall be equal to—
(i) in the case of a taxpayer whose adjusted gross income for the taxable year does not exceed $65,000 ($130,000 in the case of a joint return), $3,000, and—
(ii) in the case of any other taxpayer, zero.
(B) After 2003In the case of any taxable year beginning after 2003, the applicable dollar amount shall be equal to—
(i) in the case of a taxpayer whose adjusted gross income for the taxable year does not exceed $65,000 ($130,000 in the case of a joint return), $4,000,
(ii) in the case of a taxpayer not described in clause (i) whose adjusted gross income for the taxable year does not exceed $80,000 ($160,000 in the case of a joint return), $2,000, and
(iii) in the case of any other taxpayer, zero.
(C) Adjusted gross incomeFor purposes of this paragraph, adjusted gross income shall be determined—
(i) without regard to this section and sections 199, 911, 931, and 933, and
(ii) after application of sections 86, 135, 137, 219, 221, and 469.
(c) No double benefit (1) In generalNo deduction shall be allowed under subsection (a) for any expense for which a deduction is allowed to the taxpayer under any other provision of this chapter.
(2) Coordination with other education incentives (A) Denial of deduction if credit electedNo deduction shall be allowed under subsection (a) for a taxable year with respect to the qualified tuition and related expenses with respect to an individual if the taxpayer or any other person elects to have section 25A apply with respect to such individual for such year.
(B) Coordination with exclusionsThe total amount of qualified tuition and related expenses shall be reduced by the amount of such expenses taken into account in determining any amount excluded under section 135, 529(c)(1), or 530(d)(2). For purposes of the preceding sentence, the amount taken into account in determining the amount excluded under section 529(c)(1) shall not include that portion of the distribution which represents a return of any contributions to the plan.
(3) DependentsNo deduction shall be allowed under subsection (a) to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins.
(d) Definitions and special rulesFor purposes of this section—
(1) Qualified tuition and related expensesThe term “qualified tuition and related expenses” has the meaning given such term by section 25A(f). Such expenses shall be reduced in the same manner as under section 25A(g)(2).
(2) Identification requirementNo deduction shall be allowed under subsection (a) to a taxpayer with respect to the qualified tuition and related expenses of an individual unless the taxpayer includes the name and taxpayer identification number of the individual on the return of tax for the taxable year.
(3) Limitation on taxable year of deduction (A) In generalA deduction shall be allowed under subsection (a) for qualified tuition and related expenses for any taxable year only to the extent such expenses are in connection with enrollment at an institution of higher education during the taxable year.
(B) Certain prepayments allowedSubparagraph (A) shall not apply to qualified tuition and related expenses paid during a taxable year if such expenses are in connection with an academic term beginning during such taxable year or during the first 3 months of the next taxable year.
(4) No deduction for married individuals filing separate returnsIf the taxpayer is a married individual (within the meaning of section 7703), this section shall apply only if the taxpayer and the taxpayer's spouse file a joint return for the taxable year.
(5) Nonresident aliensIf the taxpayer is a nonresident alien individual for any portion of the taxable year, this section shall apply only if such individual is treated as a resident alien of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013.
(6) RegulationsThe Secretary may prescribe such regulations as may be necessary or appropriate to carry out this section, including regulations requiring recordkeeping and information reporting.
(e) TerminationThis section shall not apply to taxable years beginning after December 31, 2013.
(Added Pub. L. 107–16, title IV, §431(a), June 7, 2001, 115 Stat. 66; amended Pub. L. 108–357, title I, §102(d)(3), Oct. 22, 2004, 118 Stat. 1429; Pub. L. 109–432, div. A, title I, §101(a), (b), Dec. 20, 2006, 120 Stat. 2933; Pub. L. 110–343, div. C, title II, §202(a), Oct. 3, 2008, 122 Stat. 3864; Pub. L. 111–312, title VII, §724(a), Dec. 17, 2010, 124 Stat. 3316; Pub. L. 112–240, title II, §207(a), Jan. 2, 2013, 126 Stat. 2324.)
Prior ProvisionsA prior section 222 was renumbered section 224 of this title.
Another prior section 222, added Pub. L. 97–34, title I, §125(a), Aug. 13, 1981, 95 Stat. 201; amended Pub. L. 97–448, title I, §101(f), Jan. 12, 1983, 96 Stat. 2367, related to deduction of adoption expenses, prior to repeal by Pub. L. 99–514, title I, §§135(a), 151(a), Oct. 22, 1986, 100 Stat. 2116, 2121, applicable to taxable years beginning after Dec. 31, 1986.
Amendments2013—Subsec. (e). Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.
2010—Subsec. (e). Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.
2008—Subsec. (e). Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.
2006—Subsec. (b)(2)(B). Pub. L. 109–432, §101(b), substituted “After 2003” for “2004 and 2005” in heading and “any taxable year beginning after 2003” for “a taxable year beginning in 2004 or 2005” in introductory provisions.
Subsec. (e). Pub. L. 109–432, §101(a), substituted “2007” for “2005”.
2004—Subsec. (b)(2)(C)(i). Pub. L. 108–357 inserted “199,” before “911”.
Effective Date of 2013 AmendmentPub. L. 112–240, title II, §207(b), Jan. 2, 2013, 126 Stat. 2324, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2011.”
Effective Date of 2010 AmendmentPub. L. 111–312, title VII, §724(b), Dec. 17, 2010, 124 Stat. 3316, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2009.”
Effective Date of 2008 AmendmentPub. L. 110–343, div. C, title II, §202(b), Oct. 3, 2008, 122 Stat. 3864, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2007.”
Effective Date of 2006 AmendmentPub. L. 109–432, div. A, title I, §101(c), Dec. 20, 2006, 120 Stat. 2933, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005.”
Effective Date of 2004 AmendmentAmendment by Pub. L. 108–357 applicable to taxable years beginning after Dec. 31, 2004, see section 102(e) of Pub. L. 108–357, set out as a note under section 56 of this title.
Effective DateSection applicable to payments made in taxable years beginning after Dec. 31, 2001, see section 431(d) of Pub. L. 107–16, set out as an Effective Date of 2001 Amendment note under section 62 of this title.
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