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Posted

New client...before now self prepared

From 2009-2012 client went to school for Master's

Employer paid...but was included in W-2

Client got 1098-T each year...but did nothing with them

Client left job

Client had to reimburse employer $38,000 in 2013.

Yes...I know he can amend prior years for credits.

Assuming that the education was not for entry level and that he already met the minimum requirements (meaning he could have taken the tuition on his A) can he deduct the $38K for 2013?

Posted

He qualified for Life Learning Credit and you should amend 2010 before April 15 and then relax with the other years.

I bet you that ONLY after 5K (or something), it showed on his W-2 so repaying his employer $38K should mean something like repaying $20k.

Why will you use Schedule A when you can use Life Learning Credit?

I see... why you mention that. It is because when he repaid he was not in school. I would amend as much as I can.

Posted

I know I can amend....but I want opinions about taking this as a 2013 deduction.

He just told me he never claimed the credit because he was reimbursed.

Now he's not reimbursed....and the 1098-Ts do show this much tuition!

Posted

I know I can amend....but I want opinions about taking this as a 2013 deduction.

He just told me he never claimed the credit because he was reimbursed.

Now he's not reimbursed....and the 1098-Ts do show this much tuition!

Reimbursed only about 5K. That's the IRS limit, so the rest is added to the W2 and it is taxable and qualifies for the Life Learning Experience.

Posted

Reimbursed only about 5K. That's the IRS limit, so the rest is added to the W2 and it is taxable and qualifies for the Life Learning Experience.

Are you saying an employer can only reimburse you up to 5K per year?

Posted

But ignoring that it was for education, if he was previously taxed on this $38,000 and has to repay it in 2013, then can't he either deduct it on Sch A or take it as credit under claim of right, as explained in Pub 525? Would that do him more good than going back for education credits when he did not pay for the education he just repaid his employer?

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Posted

But ignoring that it was for education, if he was previously taxed on this $38,000 and has to repay it in 2013, then can't he either deduct it on Sch A or take it as credit under claim of right, as explained in Pub 525? Would that do him more good than going back for education credits when he did not pay for the education he just repaid his employer?

Excellent...Pub 535....Page 34 ....Method 1

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