tuition tax credits: IRS8863 vs. FAFSA

<p>IRS Form 8863 clearly delineates three different credits - American Opportunity, Hope, and Lifetime Learning. But the FAFSA only asks whether you've taken Hope or Lifetime. Does that mean you're not supposed to report American Opportunity on the FAFSA?</p>

<p>That’s interesting. I wonder if they are behind as the AO is new this year. In the EFC formula the tax credits are deducted from income so that your EFC is not penalized by the tax reduction (otherwise taking a tax credit would make more income available to the EFC). I don’t see why the AO would be treated any differently. They are all reported on the same line of the tax return. I would just treat them the same way on FAFSA, if it will let you. My guess is that it is an oversight.</p>

<p>In fact, after talking with the live FAFSA chat and calling the 1-800 number for studentaid.gov today, it is even less clear. I was told that anything on line 49 is fair game, even though all the instructions specifically omit the American Opportunity Credit. When I asked why it was omitted, the supervisor told me it was because the FAFSAs were printed long before the AO Act. I find that hard to believe, since that Act was passed last spring and I am pretty sure the formula isn’t approved until summer, then the forms would be made.</p>

<p>Furthermore, I was told by all levels to only take the education credits on line 49, not line 66 of 1040. That means the non-refundable portion only. So you actually are going to have a higher EFC by using AO instead of Hope where you could get $1800 and it would all be on line 49. And again there is wording right in the FAFSA instructions to take the “total education credits”. </p>

<p>For most, it will still be worth it. For some near the border of Pell Eligble or not, it would be a huge mistake to take AO, especially if you were SMART grant eligible as well. It could cost you thousands of dollars a year if you were to lose the $4000 a year SMART.</p>

<p>Furthermore, the instructions could not be more confusing. It says to enter the total of all education credits from for 1040, but then proceeds to say only line 49. It does not mention AO at all. </p>

<p>There will be 3 scenarios. </p>

<p>One will be that people who take AO don’t put anything in box 92a on FAFSA because the AO is not listed.</p>

<p>One is that people will just put $2500 on line 92a because that’s their total education credit.</p>

<p>One is that people will put $1500 down and get a higher EFC than they would have with a Hope credit. This seems most likely, but inherently against the spirit of the AO Act in the first place.</p>

<p>I find it hard to believe that the intent of the credit was to raise EFCs. Then again, it could be another thing where we are sold one thing but in reality we don’t really get that much.</p>

<p>I will bet tens of thousands of people will put $2500 in that 92a box. And thousands will put zero.</p>

<p>The question is, who is actually right. Even the feds don’t know, based on what I was told today.</p>

<p>

[quote]
Even the feds don’t know, based on what I was told today[.quote]
I’m shocked!</p>

<p>Put me in the group that put the entire $2500 AO credit in - did not read directions closely apparently. Did that hurt us? Our EFC did increase by $3000. Should I correct this?</p>

<p>The more you put in there, the lower your EFC. Of course, the people I spoke to all said that you should only put the line 49 amount in so theoretically, you have an artificially low EFC. That clearly is against the spirit of the credits. Higher credits should not have been designed to give higher EFCs. The question is if someone is paying attention and going to do something about it.</p>

<p>The point of reporting the education credits on FAFSA is so that you are not penalized for having taken them. Taxes are used as an allowance against income so reduce available income in the EFC formula. By reducing your taxes with the credit you are increasing the income available for the EFC. Which has a negative effect on the EFC. So FAFSA has you report the education credit and takes uses it as an allowance against income in the EFC formula just as if you never took the credit in the first place.</p>

<p>I can see a reason for not allowing the part of the credit that is refundable to be reported on FAFSA if it is actually refundable (ie over and above the taxes incurred). But if it is a credit against taxes incurred then I don’t understand why FAFSA is treating it any differently than the Hope credit, LLC, or non refundable portion of the AO. But then I was also surprised to see the way the $1000 refundable portion is treated on the tax return.</p>

<p>I am a tax dummy, so I’m sure I’m missing something, but didn’t the 2010-11 FAFSA ask about your Hope credit that you received in 2009 (meaning it was based on your 2008 tuition expenses)?</p>

<p>I mean, I already submitted an estimated FAFSA for my D, but looking at 92a on the print-out version I have, I see I listed the Hope tax credit we actually received in 2009. I didn’t put the AO credit we expect to receive this spring based on our 2009 tuition expenses. (I don’t even know what that will work out to yet.) Maybe I read the FAFSA question wrong, but I don’t see how any reference to the AO could have been mentioned on the FAFSA. They won’t be able to reference that until the 2011-12 FAFSA, right?</p>

<p>The FAFSA asks for information from your 2009 taxes. It doesn’t matter that you are doing your taxes in 2010, it is for tax year 2009.</p>

<p>This is really a huge mess. Is there anyone who is a FAO that can confirm the correct reporting and what your school plans to do when there are thousands of applicants applying with 2500, or 0 in that box if 1500 is supposed to be the right amount?</p>

<p>Also, any FAOs that might know, are there any talks at the Congressional level that anyone knows of that might clarify and correct this? Since thousands have already filed their FAFSA, no matter what the decision is, there are going to be hundreds of thousands of wrong FAFSAs.</p>

<p>So much for FAFSA simplification…</p>

<p>SCM, I am not sure that really the refundable portion should be counted to raise your EFC, any more than scholarships or PELL and State grants should. The idea seems to be that if you are “poor” enough to get a refundable credit, then you really need the aid.</p>

<p>You don’t have to be that “poor” to get a refundable credit. I have only estimated our taxes, but with the Making Work Pay Credit, Child Tax Credit, and credit for a new furnace this year, I expect to have some refundable credit from the AO, and we are solidly middle class. I am still waiting on forms I need to get started.</p>

<p>i just did this last night. I will have to check later but I am sure I put $1500. On the left the directions indicated which line on the 1040 to report.
I guess I will check on this and see if I need to change it.</p>

<p>

as far as this goes - the Hope basically became the AO. One would only use Hope if in a midwestern disaster area college - right?</p>

<p>So I figured I would solve this problem for my situation and I called my son’s university finaid office and asked them what is correct - zero, $1500 or $2500 - they did not know. I was apparently the first caller with this question. They are going to research it and get back to me. Oh well.</p>

<p>justamom - Yes. To use Hope you must be claiming at least one student in a mid western disaster area college. Then it is either or. If you file AO for one then have to file AO for the others. Can’t file Hope for one and AO for the other.</p>

<p>My take was…when in doubt, follow the directions. In my mind, if you enter the number on line 49 of your 1040 just as the directions tell you to, then they can’t come back and say you didn’t follow instructions correctly.</p>

<p>I’d rather smack it back into their court and say “Hey, I entered the number you specifically asked for.” Let them figure it out.</p>

<p>I brought up both forms to see what I did. I followed the instructions and reported the non-refundable AO credit which is $1500.</p>

<p>father05 - I guess I see your point about the Hope. the difference is only $300 which won’t make a huge difference in anyone’s efc, I don’t think.
also, you can only use the Hope for two years.</p>

<p>The Hope this year, for Midwestern disaster area students, is $3600 and can include room and board expenses. If the sibling of a student in a MW disaster area is used to claim the Hope their max is the regular $1800.</p>

<p>These credits seem to be getting more and more complicated.</p>

<p>mamabear, I put poor in quotes for a reason - a small amount of it will be refundable for me this year too, thanks to my 5 little bouncing tax deductions, two of them in college, and we are clearly by all accounts solidly middle class. Of course I do feel poor when those bills start coming in the fall.</p>

<p>SCM, yes after digging into the 8863 instructions, I see that you have to have at least one in the MW disaster areas to get the Hope. Out of 10 million college kids, there are going to be some that are negatively impacted. Say a kid finishes their sophopmore year with 3.2 majoring in mathematics. Say that kid’ss EFC with the Hope Credit would be $40 under the Pell eligible line. Now he’s go the AO credit and it pushes him over the Pell line. The parents saved $700 on taxes but they lost the Pell minimum, plus lost $4000 for the SMART grant and who knows what else. </p>

<p>I guess at this point line 49 of 1040 seems like the smart play, but even there, it says:</p>

<p>92a. Education credits (Hope and Lifetime Learning tax credits) from IRS Form 1040—line 49 or 1040A—line 31. </p>

<p>Again, if the form is old/never updated, did it mean to say the refundable portion too? It doesn’t reference them, but how would it if there was no such thing as refundable credits when it was printed. I mean it doesn’t reference AO either, but somehow you are supposed to just know that’s right. I think it is on the FAFSA on the web help it says for line 92a, and I am paraphrasing because I don’t have it in front of me, to put the total of all your education credits. These can be found on line 49 of form 1040 or line 31 of 1040A.</p>

<p>This AO credit was well known back in March or April last year right? I don’t believe the FAFSA is printed any earlier than June or July, and if it was, something like this should have been changed. It’s not needed until January 2010. Whoever did this should really be losing sleep.</p>

<p>I think it only makes sense to report the non-refundable AO Credit - which is a $1500 maximum. This is the amount that directly reduces your tax liability. You need to have a liability of at least $1500 to take the credit.</p>

<p>The Refundable credit is a “freebie”. everyone who qualifies gets it regardless of their tax liability. So, if you had zero tax liability - you would still get up to $1000 back - same category as the EIC or the Making Work Pay credit.</p>

<p>For many (most?), the full $2500 directly reduces their tax liablility.</p>

<p>Again, to me, even the refundable part is not really any different than Federal or State grants or school and outside scholarships - none of which raise your EFC. It’s simply another mechanism to get money to college students.</p>

<p>It seems to me as if there are going to be thousands and thousands who put in the wrong amount, whatever that is, and some are going to benefit and some are going to lose out. I’ve done several FAFSAs now and think I have a pretty good handle on it, but this is probably the most confusing thing I have seen on it. Whatever the actual rule and intent is, it is clear the form and questions should have been clearer, ie, include the AO credit to acknowledge it was considered. Until then, it just makes me wonder if the whole thing is just an oversight.</p>