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Publication 970 explains tax provisions for persons saving for or paying education costs for themselves or family members. It covers various types of educational assistance, tax credits, and nine other types of tax benefits.

Publication 970, Tax Benefits for Education, explains tax provisions for persons saving for or paying education costs for themselves or family members. It covers various types of educational assistance, tax credits, and other types of tax benefits.

Used by taxpayers to elect to use the last-in, first-out (LIFO) inventory method. File this form with your income tax return to elect to use the last-in, first-out (LIFO) inventory method described in the Internal Revenue Code section 472.

Form 970, Application to Use LIFO Inventory Method, is used by taxpayers to elect to use the last-in, first-out (LIFO) inventory method.

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.

Topic No. 456, Student Loan Interest Deduction

Information for veterans on the tax exclusion for their Department of Veterans Affairs education benefits.

Aliens temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income. There is no minimum dollar amount of income, which triggers a filing requirement for a nonresident alien, including foreign students or foreign scholars. The dollar limit thresholds which trigger a filing requirement for a U.S. citizen or a resident alien do not apply to nonresident aliens.

Information about Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, including recent updates, related forms and instructions on how to file. Students use this form to give their Social Security number (SSN) or individual taxpayer identification number (ITIN) to an educational institution or a lender of a student loan and, if applicable, to certify that the proceeds of a loan are being used, or will be used, solely to pay for qualified higher education expenses.

Information about Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), including recent updates, related forms and instructions on how to file. Form 8863 is used by individuals to figure and claim education credits (Hope Credit, Lifetime Learning Credit, etc.).