what is true about kara's education

Boruto: 10 Facts You Didn’t Know Know About Kara

Kara is a well-known organization in Boruto, but there are some things you might now know about them.

Kara, popularly known as the Akatsuki of Boruto   among the fans, is a mysterious organization home to several powerful figures in Boruto: Naruto Next Generations . So far, they appear to be the main antagonistic group in the series and possess incredible power, enough to match even the strongest of ninjas in the series.

RELATED: Naruto: The 10 Most Shocking Deaths In The Series, Ranked

Kara aims to obtain 'the vessel,' a boy named Kawaki, to fulfill their goals; however, much of their plans for the world remains unknown. Although little is known about this evil organization so far, we've made a list of 10 facts that you didn't know about them.

10 Their Debut

Kara, being the main antagonist of Boruto so far, made their debut quite early in the series. The beginning of the series focused on the events of the Boruto: Naruto the Movie , which was followed by the manga getting to its original story.

Right after the Momoshiki arc concluded, Kara was first teased by Shojoji, the leader of a bandit group known as Mujina, in Chapter 14 of Boruto . Their first proper appearance came in Boruto: Naruto Next Generations Chapter 15, where they were revealed to meet in a Genjutsu world of sorts. Since then, their plans have been focused on quite a lot.

9 Their Leader

Just like Akatsuki, Kara has quite a strong leader at the top pulling the strings. The organization is led by a man named Jigen who appears to be quite powerful. Jigen's powers were revealed in his fight against Naruto and Sasuke, which he won in an overwhelming manner.

Despite both Naruto Uzumaki and Sasuke Uchiha being at full power, Jigen was able to deal with them quite easily, proving himself to be the strongest character in the entire series in the process.

8 The Meaning

The word Kara literally translates to "Husk," or "Shell." Although the significance behind the name hasn't been explained yet, we do know that it relates to them seeking the vessel as well. Interestingly, Kawaki has also been called the vessel by the members of Kara.

This certainly implies that the name of the organization is related to its goal, which is seeking the vessel for their leader, Jigen. With time, the meaning behind the name of this organization will become clear. However, for now, most information about them is shrouded in mystery.

7 Their Connection To The Otsutsuki

Strangely enough, this organization bears a connection to the Otsutsuki clan itself. Their leader, Jigen, is actually a vessel to one of the members of the Otsutsuki who is said to have partnered Kaguya Otsutsuki when she first came to Earth.

RELATED: Naruto: Top 10 Strongest ANBU Members In The Series

It isn't known where exactly he was ever since then or how he managed to survive, but it is implied that at some point, he made Jigen into his vessel. Surprisingly, the members of Kara, such as Amado, are well aware of him being an Otsutsuki and show no qualms about following him.

6 The Composition

Kara appears to be full of strong people, all of which can take down an average Jonin without much trouble. Interestingly, they comprise of two groups, the Inners, also known as the main members, and the Outers, the ones who work under the Inners.

In terms of power, the Inners seem to be monstrous, with Delta being strong enough to push Naruto to Six Paths Sage Mode, and Jigen being powerful enough to defeat both Naruto and Sasuke at once without receiving a scratch. The Outers, on the other hand, aren't as powerful but possess decent strength, which is still higher than an average Jonin's.

5 The Tattoos

The members of Kara belonging to the Inners all bear tattoos of Roman numerals on their faces. The significance of these tattoos isn't known yet, but they certainly do not imply how strong one is as Jigen, the strongest of them all, bears the IV Roman numeral on his face.

Apart from facial tattoos, the members of Kara also seem to wear hooded cloaks. Just like with Akatsuki, the cloak helps to identify the members belonging to this organization. Furthermore, it also helps in differentiating the Inners from the Outers as the latter don't necessarily don these clothes.

4 The Scientific Ninja Tools

Every member of Kara is known to have strong Scientific Ninja Tools at their disposal. Even the Outers, such as Ao, had access to powerful weapons that allowed him to fight Team 7 all alone. When it comes to the Inners, the Scientific Ninja Tools are even stronger, such as the ones that Delta has in her body, gifting her all sorts of powers, ranging from regeneration to absorbing chakra.

RELATED: Naruto: 5 Real Martial Arts The Show’s Fighting Styles Are Based On (& 5 They Should Be)

All this is down to the incredible work of one of their Inners, named Amado, who appears to be an incredible scientist. Interestingly enough, Jigen isn't known to have any Scientific Ninja Tools in his body, at least not yet.

3 Their Members

Kara has had a total of 9 known members to date, with seven of them belonging to the Inner circle, while the remaining two being part of the Outers. Out of the seven Inners, one, namely Victor, has died already, reducing the count to six.

Surprisingly, Victor was a victim of Kashin Koji, another member of Kara Inners, suggesting that the Inners may not necessarily be on good terms with each other. The two Outers, Ao and Garo, both died, having been killed by Kashin Koji and Kawaki respectively. However, there are likely many more Outers of Kara that we haven't seen yet.

Although Kawaki isn't one of the members of Kara, at least not yet, he still bears the Roman numeral tattoo on his face, suggesting that was affiliated with the Kara Inners for some time. However, it is important to note that he was likely given this mark forcibly, just as he was given the Karma forcibly.

Kawaki bears the Roman numeral IX under his left eye. If the numeral implies count, then we're yet to see one of the members of the Kara Inners. In any case, the missing member is likely freakishly strong as well, just like all the other members of this organization.

1 Connection To Boruto

Although the members of Kara are targeting Kawaki for the purpose of being the next vessel of Isshiki Otsutsuki, they're actually interested in Boruto Uzumaki as well. Boro, one of the members of the Kara Inner circle, plans to take Boruto Uzumaki , along with Kawaki, to Jigen.

According to him, having another user of Karma will help with achieving their goals faster. How exactly that works out isn't known to the fans yet, however, we'll likely have an answer to that within the next few chapters.

NEXT: Naruto: 5 Reasons Why Might Guy Is Better Than Kakashi (& 5 Why Kakashi Is Better Than Him)

8 Facts About Kara Walker

The artist's ironic installations and murals root out the racialised and gendered violence that remains in american society.

By Google Arts & Culture

A Subtlety (2014) by Kara Walker Creative Time

Kara Walker's ironic, iconic installations and murals root out the racial and gendered violence that remains in American society. Her art is provocative and political and inventive. Maybe you've heard about her work, but did you know these 8 facts?

She knew she was an artist from the age of 3

"One of my earliest memories involves sitting on my dad's lap in his studio in the garage of our house and watching him draw. I remember thinking: 'I want to do that, too,' and I pretty much decided then and there at age 2½ or 3 that I was an artist just like Dad."

Resurrection Story with Patrons (2017) by Kara Walker The Museum of Fine Arts, Houston

She responded to a great culture shock

The young Walker faced an extreme culture shock when the family moved to Georgia in 1983. The multicultural environment of her native coastal California was a sharp contrast to that of Stone Mountain, Georgia, where Ku Klux Klan rallies were still held.

Harper's Pictorial History of the Civil War (Annotated): An Army Train (2005) by Kara Walker The Museum of Fine Arts, Houston

She turned her back on white, male-dominated painting

Walker developed her signature silhouette technique in the 1990s, after concluding that white men had dominated the medium of painting. Drawing from textbooks and illustrated novels, her scenes tell a story of horrific violence against the image of the genteel Antebellum South.

Kara Walker: Darkytown Rebellion, 2001 (2001) by Kara Walker Mudam Luxembourg – The Contemporary Art Museum of Luxembourg

Her techniques have Civil War roots

Walkers' murals and installations draws on two popular 19th-century artforms, the shadow-portrait, associated with the drawing rooms of upper-class ladies, and the panorama, which was popularised by artists depicting battlefields of the Civil War.

Study for A Subtlety (2014) by Kara Walker Creative Time

Walker's art brings a modern, ironic twist to these old media. She has cited the artists Adrian Piper ,  Andy Warhol , and Robert Colescott among her influences.

She made an impression at a young age

Her first major show was at the Drawing Center in New York, when she was only 24. Walker caused a storm with her 25-foot-long wall installation Gone: An Historical Romance of a Civil War as It Occurred b’tween the Dusky Thighs of One Young Negress and Her Heart .

At the age of 27, she became the second youngest recipient of the John D. and Catherine T. MacArthur Foundation's 'Genius Grant'. Awarding the grant, the foundation recognised that Walker's art exemplified the 'vestiges of sexual, physical, and racial exploitation'.

She became one of the world's most influential figures

In 2007, Walker was listed among Time Magazine ′s '100 Most Influential People in The World, Artists and Entertainers'. Her citation was written by fellow feminist artist and satirist Barbara Kruger .

A Subtlety, in progress (2014) by Kara Walker Creative Time

In 2014, she started constructing her largest work to date

A Subtlety, or the Marvelous Sugar Baby, an Homage to the unpaid and overworked Artisans who have refined our Sweet tastes from the cane fields to the Kitchens of the New World on the Occasion of the demolition of the Domino Sugar Refining Plant

Kara Walker at work (2014) Creative Time

The installation, which took the form of a colossal nude sphinx made out of sugar and wearing a 'mammie’s kerchief' attracted 130,000 visitors during the eight weeks of its exhibition at the Domino Sugar Refinery in the Williamsburg neighbourhood of Brooklyn.

Her work is exhibited worldwide

Walker's works are found in public collections across the world, including the Tate , the Museum of Contemporary Art Los Angeles, the Minneapolis Institute of Art , the Weisman Art Museum, the Menil Collection, and the Muscarelle Museum of Art.

Kara Walker's “A Subtlety” (2014) by Kara Walker Creative Time

Want to know more about feminist art today? Discover 7 contemporary artists who channel the disruptive spirit of Artemisia Gentileschi.

The Usable Past: Reflections on American History 2000–2017

The museum of fine arts, houston, creative time presents: kara walker’s “a subtlety”, creative time, passion for perfection: the straus collection of renaissance art, space city: photographs from the museum of fine arts, houston, a renaissance couple, latino experience in the usa: works from the mfah collection, funny faces, #5womenartists, artistic genus: depictions of animals in the collections of the museum of fine arts, houston, art of the islamic worlds.

Kara Walker – Interesting Facts About Artist Kara Walker

Kara Walker, one of America’s most accomplished and versatile artists today, initially wowed the world with her theatrical large-scale silhouette cut-outs and shadow puppetry. Her work is provocative, powerful, and some would argue, even obscene, but it is nonetheless aesthetically pleasing and surprisingly elegant. Her work draws from historical narratives plagued by sexuality, violence, and subjugation, and exposes the lasting psychological effects of racial inequality. By exploring current racial and gender stereotypes, her work enables viewers to develop a greater awareness of the past. This article unpacks Kara Walker’s biography in more depth.

Table of Contents

• 1.1 Childhood
• 1.2 Education
• 2.1 An Early Start
• 2.2 Kara Walker’s Personal Life
• 2.3 Kara Walker’s Silhouettes
• 2.4 Kara Walker’s Paintings
• 2.5 Controversy in Kara Walker’s Artworks
• 3.1 Gone: An Historical Romance of a Civil War as it Occurred b’tween the Dusky Thighs of One Young Negress and Her Heart (1994)
• 3.2 The End of Uncle Tom and the Grand Allegorical Tableau of Eva in Heaven (1995)
• 3.3 Untitled (John Brown) (1996)
• 3.4 A Subtlety (2014)
• 4.1 Seeing the Unspeakable: The Art of Kara Walker (2004) by Gwendolyn DuBois Shaw
• 4.2 Consuming Stories: Kara Walker and the Imagining of American Race (2016) by Rebecca Peabody
• 4.3 Kara Walker: A Black Hole is Everything a Star Longs to Be (2021) by Anita Haldemann
• 5.1 What Is Kara Walker’s Art About? 
• 5.2 Who Influenced Kara Walker?
• 5.3 What Is the Significance of Kara Walker’s Artwork Titles?

Artist in Context: Who Is Kara Walker?

Kara Elizabeth Walker, a renowned and highly respected Black American artist, has produced some of the most important contemporary works of art in recent years. Walker is a capable and multidisciplinary artist whose practice includes many mediums, such as painting, printmaking, installation art, drawing, sculpture, and filmmaking.

Most notable, however, are her room-size black cut-paper silhouette compositions that examine race, gender, sexuality, violence, and identity.

When Walker was only 28 years old, she became one of the youngest MacArthur Fellows ever, receiving the award in 1997. Kara Walker’s biography continued to grow with rapid speed, and over the years, her work has been collected and exhibited in prestigious museums around the world.

Kara Walker was born in 1969 to an academic family in California. As early as age three, young Kara Walker was inspired by her father, Larry Walker, who was both a painter and professor. When Kara Walker was 13 years old, the family moved to Stone Mountain, Georgia, following her father’s work. For Walker, this move was a horrible culture shock.

Moving from coastal California, which was culturally diverse and progressive, Stone Mountain was the opposite and shockingly still held Ku Klux Klan rallies.

In this new environment, young Kara Walker endured horrific racial stereotypes and she recalled that at her new high school she was often called a “nigger” and “monkey”. To escape from this new reality, Walker sought refuge in the library, where she gained deeper insight into the cultural norms and discriminatory past of the South.

This would largely inform her work to come later in her life.

After graduating from high school, Walker enrolled in the Atlanta College of Art. Here, she developed a deeper aptitude for painting and printmaking. She felt uncomfortable exploring race politics in her work, even though her professors pressured her to do so, something she believed minority students were unfairly expected to do.

After graduating with her BFA, Walker attended RISD to pursue an MFA.

Walker was a phenomenal researcher, which allowed her to meticulously explore African American history in art and literature . This led to her incorporation of racial themes and sexual violence into her work. During her MFA, where she began her exploration in paper-cuttings and silhouetted theatre-like films, Walker found her voice and confidence that became the foundation for her successful and highly influential career.

Walker’s first installation was a critical success and led to her being represented early on in her career by a major gallery, Wooster Gardens (now Sikkema Jenkins & Co.). The installation was titled Gone: A Historical Romance of a Civil War as It Occurred Between the Dusky Thighs of One Young Negress and Her Heart (1994). Walker was only 24 years old at the time. The exhibition, which quickly became a hot topic, featured a cut-paper silhouette mural portraying sex and slavery in the Antebellum South.

Several subsequent solo exhibitions cemented her success, and in 1998 she was the second youngest artist ever to receive the John D. and Catherine T. MacArthur Foundation’s “Genius Grant”.

Since this initial success, Walker’s works have been widely collected and exhibited by galleries and museums around the world. In 2002, Walker represented the United States at the São Paulo Biennial. In the same year, she chose to move to New York as she was given a position on the faculty of the School of the Arts at Columbia University, where her students were not much younger than her. 

The Metropolitan Museum of Art featured her exhibition After the Deluge in 2006, which was inspired in part by Hurricane Katrina. Following this was a major traveling exhibition organized in 2007 by the Walker Art Center in Minneapolis, titled My Complement, My Enemy, My Oppressor, My Love. 

2007 was a big year for Walker, as she was also named by Time Magazine as one of the “100 Most Influential People in the World”.

Another major solo exhibition was held at the Art Institute of Chicago,  titled Rise Up Ye Mighty Race! (2013). Since then, Walker has had numerous solo exhibitions, including a recent retrospective in 2022 at the De Pont Museum of Contemporary Art in Tilburg, the Netherlands titled A Black Hole Is Everything a Star Longs to Be . Several public collections around the world house Walker’s works, including Tate, UCLA Museum of Contemporary Art, Minneapolis Institute of Art, Weisman Art Museum, Menil Collection, and Muscarelle Museum of Art.

Facts About Kara Walker

Despite her fame, many parts of Kara Walker’s life are shrouded in mystery. This section addresses a few of these mysteries while answering some of the many frequently asked questions about Kara Walker, like “When did Kara Walker start making art?” and “Why does Kara Walker use silhouettes?”. Below are some interesting facts about Kara Walker.

An Early Start

When did Kara Walker start making art? This question often features in interviews with the artist, partly because of how incredible the answer is. While we don’t know exactly when she started making art, we know when she knew she would be an artist.

Quoted in a 2006 article by Flo Wilson, Walker states that watching her father work on his drawings, she knew from as early as two and a half years old that she wanted to be an artist.

Kara Walker’s Personal Life

Walker maintained a low profile in her personal life, despite her stardom since her twenties. Her first marriage, and eventual divorce, was to Klaus Burgel, a German jewelry designer and Rhode Island School of Design professor, in 1996. The couple had a daughter, Octavia. Over the years, Walker managed a consistent career, whilst maintaining a healthy relationship with her daughter. 

Kara Walker’s Silhouettes

Kara Walker’s silhouettes are among her most famous art mediums . Many people wonder why she uses silhouettes and what their significance is in her work. Walker started experimenting with silhouettes in graduate school, arguing that their simplicity and elegance eased the “frenzy” in her mind. Paper cut-outs and silhouettes can convey a great deal with little information.

Walker argues that this is exactly how stereotypes work, making the silhouette a powerful metaphor in her work.  

Kara Walker’s Paintings

As a young artist, Kara Walker loved painting. Collections like the Museum of Modern Art still house many Kary Walker paintings and etchings. Despite this, Walker did not continue to use painting as her core creative medium for very long. During the 1990s, Walker stopped painting because she believed that the medium was deeply associated with white male patriarchy. Instead of painting, Walker experimented with paper silhouettes to escape conventions.

Controversy in Kara Walker’s Artworks

Despite Walker’s continued recognition and acclaim, her work was often criticized for its use of racial stereotypes. Betye Saar, an acclaimed political African-American artist, was one of Walker’s most vocal critics. Saar, who was involved in the Black Arts Movement in the 1970s, challenged negative stereotypes about African American culture in her work, and she expressed concern over Walker’s work, saying that Walker had “gone too far”.

Saar criticized Walker’s use of imagery, calling attention to its violent and sexually graphic nature, and asserting that African Americans are being betrayed by racist images masquerading as art.

While several critics argued that Kara Walker’s art perpetuates negative stereotypes, reversing representations of race in America, others applauded her courage to expose the absurdity of these stereotypes.

Seminal Kara Walker Artworks

Kara Walker’s art has evolved over decades from drawings, paintings, and etchings, into silhouettes, film, sculpture, and more. Her oeuvre is large and impressive and she has created countless influential and powerful works. Below we discuss only a select few works that cemented her as one of the most prominent practicing African American contemporary artists today .

Gone: An Historical Romance of a Civil War as it Occurred b’tween the Dusky Thighs of One Young Negress and Her Heart (1994)

Introducing her signature style, this extensive wall installation marks the artist’s first venture into the art world. Numerous sources inspired the epic title of this work, including Margaret Mitchell’s book Gone with the Wind (1936) and a passage in a pivotal Ku Klux Klan text by Thomas Dixon, which describes the manipulation of a “tawny negress”. The silhouettes of figures dressed in 19th-century costumes lean toward each other under the moonlight, suggesting a storybook romance. 

When examining the scene closely, however, graphic depictions of sex and violence become apparent.

In the 19th century, silhouettes were considered “women’s work”, and African American women might have had access to the art form. Walker chooses this medium to revisit historical and current ideas of race and violence. Silhouettes rely on visual clues based on a person’s general and stereotypical physical features to symbolically communicate to the audience. Walker uses this characteristic of silhouettes to tell stories and to examine the pseudoscientific practices that allegedly determined an individual’s intelligence and worth based on the shape of their face and head. 

The work is full of fanciful details, like 19th-century hoop skirts worn by female characters in the scene.

The scene however becomes strange when other surrealist and obscene details appear, like a single figure being swept into the air by an enormous erection. This, Walker argues, references the violent “manhandling” of a group of people by another group. This, she argues, is still embedded within our consciousness today of how we perceive ourselves and those who are deemed “other”.

The End of Uncle Tom and the Grand Allegorical Tableau of Eva in Heaven (1995)

This Kara Walker artwork, like many other of her works, is presented on curved walls. This is inspired by the 19th-century cyclorama which offers a 360-degree view of a scene to make its viewing more immersive. This cyclical view also becomes a metaphor that Walker utilizes to suggest that the past, present, and future operates in cycles that continually grow from without and within each other. This alludes to the history of racial oppression that still manifests in the world today.

The tableau features life-sized figures create a scene of horrifying violence, including the torture and murder of slaves.

The work is a combination of fact and fiction, partly inspired, as the title suggests, by  Uncle Tom’s Cabin , a famous novel written in 1952 by Harriet Beecher Stowe. The tableau features two female figures, possibly a mother and child, who are nursing each other. Three other children are depicted circling another figure who is wielding an axe.

More surrealistic features appear when a man without pants is shown connected via a cord to a fetus.

In this artwork, the entire scene is displayed on one plane and only in black and white, flattening the layers and making details obscure and ambiguous. There is a certain morphing of figures that makes it unclear where the one starts and the other ends, opening the narrative up to multiple readings and interpretations. This ambiguity is intentional as Walker believed that all stereotypes rely on such ambiguities.

Untitled (John Brown) (1996)

Many of Walker’s works created in the 1990s featured celebrated people and events of abolitionist history, and this work is one of them. Inspired by John Brown, the famous leader of the 1859 raid at Harpers Ferry, Virginia, this Kara Walker artwork is a large-scale gouache painting on paper made in 1996. During his lifetime, white people were shocked by Brown’s aggressive actions in the name of abolition.

Brown is seen by many as an abolitionist hero. After the 1859 raid, Brown was marked as a traitor and sentenced to death.

Walking towards his execution, witnesses were astonished when Brown stopped next to a black woman and kissed the child in her arms. The event has been depicted by many artists since his death. These depictions all seemed to beautify the event, situating him as a hero and martyr. Walker’s painting, however, re-imagines the occasion that so many artists represented. Awash in sepia tones, the painting features the three figures engaging with each other, Brown, the mother, and the slave child. In Walker’s depiction, the child pulls viciously at John Brown’s nipple with its teeth, stretching it out severely.

Brown is depicted as an old bearded man who turns away from the child, but he shows no aggression or frustration towards the child in any other way. Walker also re-envisions Brown as being naked, thus taking away all of the visual markers that suggest his patriarchal power. This version of Brown seems subservient to the child, as he turns away in pain as the mother impatiently thrusts the child forward, towards Brown. It is possible that the child biting at the man’s nipple could reference slave women who were expected to nurse the white children of their masters.

Brown seems to suggest that there is a kind of inefficiency and lack of sustenance in Brown’s martyrdom as slavery was not ended by his act.

The engagement between the three figures suggests that Brown might have had a sexual relationship with the woman, alluding to how enslaved women were expected to obey their master’s desires. Walker seems to ask the viewer through this critical work to re-examine those we see as heroes.

A Subtlety (2014)

Walker’s work often has epic titles, and this artwork is no different. Referred by many simply as A Subtlety, this Kara Walker artwork has the full title of the Marvelous Sugar Baby, an Homage to the unpaid and overworked Artisans who have refined our Sweet tastes from the cane fields to the Kitchens of the New World on the Occasion of the demolition of the Domino Sugar Refining Plant .

This work is a massive sculptural installation of a nude overly-sexualized sphinx-like figure made out of sugar.

The sphinx resembles a black woman and wears a “mammie’s kerchief”. The sugar sculpture was created at the Domino Sugar Refinery in Brooklyn and exhibited weeks before the building was to be demolished. This ambitious work was Walker’s first large-scale solo project, supported and commissioned by Creative Time, a public arts organization. Walker dedicated the work to the many unpaid and overworked, laborers who worked in sugar cane plantations as slaves over the world. Domino Sugar Refinery was once the largest in the world.

This site-specific work is rich in layered histories and meanings. With its large white shape, the sphinx is reminiscent of Walker’s silhouettes, and just like her silhouette works, the work draws on the continued racial, social, and economic inequalities of America and beyond. The whiteness of the sugar is also significant, as cane sugar is naturally brown, but it had been increasingly bleached by slaves as a greater demand in the West grew for confectionaries.

Next to the colossal white sphinx are sculptures of young black boys. These smaller sculptures were made of resin and molasses, and melted away in the heat by the end of the exhibition.

The heat in the sugar refinery that melted the sculptures alludes to the horrid conditions in which the slaves worked in that space. Boys often lost their limbs or even died, as it was so dangerous to feed sugar into the mills, something that had to be done manually. The disappearance of the sculptures of the boys is a powerful metaphor that honors the unseen people and undocumented events that accompanies slavery.

Book Recommendations

Kara Walker is one of the boldest contemporary African American artists living today, and her works are among the most powerful when addressing issues of racism, sexual violence, and identity politics.  If you would like to know more about Kara Walker’s paintings, silhouettes, drawings, or other work, then the books below are a perfect start.

Seeing the Unspeakable: The Art of Kara Walker (2004) by Gwendolyn DuBois Shaw

Kara Walker’s controversial art is examined in depth in this book. The author analyses four of Walker’s pieces: The End of Uncle Tom and the Grand Allegorical Tableau of Eva in Heaven , John Brown , A Means to an End, and Cut . The book situates Walker’s life and career, and her work is contextualized concerning contemporary artists like Faith Ringgold , Carrie Mae Weems, and Michael Ray Charles.

• Provides a sustained consideration of the controversial art of Walker
• Analyzes the inspiration for and reception of four of Walker’s pieces
• Reveals a powerful artist who is questioning, rather than accepting

The author describes Walker’s de-sentimentalized images of slavery and racial stereotypes as deliberately challenging viewers’ perceptions. In this book, Walker is positioned as a powerful artist, who challenges, rather than accepts, the social responsibility strategies of her parent’s generation, whilst exposing America’s still conflicted racist present.

Consuming Stories: Kara Walker and the Imagining of American Race (2016) by Rebecca Peabody

The storytelling in Kara Walker’s art is rooted in 19th-century American history, which continues to have implications in the present. In this thought-provoking publication, Kara Walker’s visual storytelling is compared with literary genres such as romance novels, neo-slave narratives, and fairy tales. The book tracks Walker’s engagement with narrative as she develops from silhouettes into film, video, and sculpture. A critical discussion gradually transitions from the visual legacy of historical racism to the role that the entertainment industry and its consumers play in the processes of racialization today.

• Focuses on a few key pieces of Walker's
• A great contribution to the existing scholarship on Walker
• Walker's storytelling is compared with various literary genres

Kara Walker: A Black Hole is Everything a Star Longs to Be (2021) by Anita Haldemann

Featuring beautiful cloth-over-paper binding, this monumental 600-page book offers an intriguing look at Kara Walker’s intensive creative process. This book presents a panorama of over 700 reproductions of the artist’s works, including a never-before-seen private archive of works on paper created between 1992 and 2020. 

• A  New York Times critics' Best Art Books pick of 2021
• More than 700 works on paper created between 1992 and 2020
• Provides an opportunity to delve into the creative process of Walker

Walker, one of the most celebrated and prominent African American contemporary artists today, functions as a political conscience exposing and excavating the dark side of American history. Through various mediums, including her cut-paper scenes and silhouette wall installations, Walker uses stark visual contrast to depict the horrors of her country, much like Goya, to whom Walker has often been compared. By holding a mirror to history, Walker engages in storytelling about the past, the present, and a possible future. 

Frequently Asked Questions

What is kara walker’s art about .

In her work, Kara Walker highlights the huge social and economic divides in America today, which are still a product of historical racism. In Walker’s work, fact and fiction are combined in a rich imagination, often resulting in complicated and layered work. In Walker’s multidisciplinary practice, we see hints of sexual violence, inequality, and racism woven into complex narratives, which slowly unfold over time.  

Who Influenced Kara Walker?

Walker says Andy Warhol’s art influenced her as a child. Other influences include Robert Colescott, a painter known for his satirical use, and Adrian Piper, a conceptual artist and philosopher. 

What Is the Significance of Kara Walker’s Artwork Titles?

By depicting scenes from history and literature, Kara Walker subverts Western history painting and makes it relevant to contemporary society. Walker understands the power of titles to inform her work.  She uses long grandiose literary titles to draw attention to her appropriation of this tradition in historical Western painting and the significance of it in her work, which is often satirical.

Chrisél Attewell (b. 1994) is a multidisciplinary artist from South Africa. Her work is research-driven and experimental. Inspired by current socio-ecological concerns, Attewell’s work explores the nuances in people’s connection to the Earth, to other species, and to each other. She works with various mediums, including installation, sculpture, photography, and painting, and prefers natural materials, such as hemp canvas, oil paint, glass, clay, and stone.

She received her BAFA (Fine Arts, Cum Laude) from the University of Pretoria in 2016 and is currently pursuing her MA in Visual Arts at the University of Johannesburg. Her work has been represented locally and internationally in numerous exhibitions, residencies, and art fairs. Attewell was selected as a Sasol New Signatures finalist (2016, 2017) and a Top 100 finalist for the ABSA L’Atelier (2018). Attewell was selected as a 2018 recipient of the Young Female Residency Award, founded by Benon Lutaaya.

Her work was showcased at the 2019 and 2022 Contemporary Istanbul with Berman Contemporary and her latest solo exhibition, titled Sociogenesis: Resilience under Fire, curated by Els van Mourik, was exhibited in 2020 at Berman Contemporary in Johannesburg. Attewell also exhibited at the main section of the 2022 Investec Cape Town Art Fair.

Learn more about Chrisél Attwell and the Art in Context Team .

Cite this Article

Chrisél, Attewell, “Kara Walker – Interesting Facts About Artist Kara Walker.” Art in Context. November 6, 2022. URL: https://artincontext.org/kara-walker/

Attewell, C. (2022, 6 November). Kara Walker – Interesting Facts About Artist Kara Walker. Art in Context. https://artincontext.org/kara-walker/

Attewell, Chrisél. “Kara Walker – Interesting Facts About Artist Kara Walker.” Art in Context , November 6, 2022. https://artincontext.org/kara-walker/ .

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The Most Famous Artists and Artworks

Discover the most famous artists, paintings, sculptors…in all of history! 

MOST FAMOUS ARTISTS AND ARTWORKS

Discover the most famous artists, paintings, sculptors!

Remembering & Celebrating KARA - Their Impact on K-POP Today

Second-generation girl group KARA recently made a comeback, celebrating their fifteenth anniversary. This came as a surprise to many fans, in a good way that the legendary second-generation girl group made this special return.

KARA officially disbanded back in 2015, and all members have been focusing on solo activities since then, so it was really lovely to see the group return. Kamilia and netizens are definitely happy, and today -- we want to pay tribute to this group by taking a trip down memory lane and reviewing their success! The path wasn't all too easy; the group definitely had its hurdles, but what is truly important is that they are remembered as legends today. 

So sit back, and let's see what KARA paved the way as! Please note that this post only mentions Korean promotions. 

2007 - Highly Anticipated Debut & First Album

KARA debuted as a four-member group in 2007, debuting from DSP Media. The debut was an effort to be the second Fin.K.L -- the agency's most successful group. Though the group was highly anticipated, the results of the first album were lackluster, and people simply didn't have much interest in the group. We can't say the album completely flopped, but the results were definitely mediocre at best.

The group even promoted b-side tracks in an effort to raise interest, but that, unfortunately, did not work. Their first album promotions ended pretty quietly amongst hot debuts, such as Wonder Girls & Girls Generation.

2008 - New Members & Pretty Girl

More than a year after their first album, KARA returned not with four members but with five members. Actually - original member and lead vocal Kim Seong Hee left the group for personal reasons, which was quite frankly a dangerous sign for KARA. In an effort to fill the role, DSP Media held open auditions for two new members, and those two members are our beloved Goo Hara & Kang Jiyoung. Both new members received plentiful attention as Goo Hara had the face of an angel, and Kang Jiyoung was only fourteen years old at the time of debut! They finally made their return with "Rock U," which was definitely better results than their first album, but something was still missing...

After finishing up their "Rock U" promotions, KARA immediately prepared a winter comeback and returned with "Pretty Girl," which became a huge hit in South Korea. The cute girl concept finally worked, and KARA began receiving major attention from the Korean public! They were able to wrap up 2008 successfully with the "Pretty Girl" syndrome! 

2009 - First #1 Win & Mister

KARA did not stop in 2009. After "Pretty Girl," the group returned with their follow-up single "Honey," which earned them their first #1 win! 

After a six-month break, KARA returned with their second full-length album, which also became known to be revolutionary. They returned with "Wanna," but ended up changing their route and promoting "Mister" two weeks into promotion instead because "Mister" was just receiving explosive responses. The butt dance for this song was THE dance of Korea at that time, and many people still remember KARA to this day for "Mister!"

2010 - Lupin & Jumping

KARA was only growing from here as they made their return in the Spring of 2010 with "Lupin." This return was a more fierce concept from the previous concepts they've done, and though it was a massive shift in concept, the result was successful. Everyone was doing the "Lupin" dance.

2010 was a meaningful year for KARA as they promoted not only in Korea but also saw extreme success in Japan as well. They were charting better than Girls Generation and pretty much any other girl group at the time. They were the true queens of the Hallyu Wave at the time. The girls didn't leave their Korean fans hanging as they returned with "JUMPING" in November 2010 and saw huge success during those promotions as well. 

2011 - Disbandment??? NOT & STEP

2011 was a shaky year for KARA as rumors of possible disbandment were surfacing due to tension with DSP. However, the girls pulled it through and ultimately did not disband. They returned once again with another big HIT, "STEP." Fans thought this album was especially more meaningful as it was a song with hope and positivity after a time of uncertainty and distress

2012 - PANDORA

The girls began the pattern of releasing an album yearly as members began to focus more on solo promotions. They returned with "PANDORA" in the fall of 2012 and even as veterans in the k-pop scene, the song performed extremely well, showing their mature side.

2013 - Damaged Lady & Departure of Nicole + Jiyoung

2013 was a meaningful year for KARA and Kamelia as the contracts for Nicole & Kang Jiyoung expired in 2013. It was only two years ago when this group had rumors of possible disbandment, and the conversation was brought up again when these girls decided that they would NOT be renewing their contract. They moved forward to release the last album as a five-member group, and Kamilia was definitely sad that it would be the last time to see Nicole and Jiyoung as part of KARA. The song and album itself slayed, and it is still a bop to this day!

2014 - Youngji + Mamma Mia

In the midst of uncertainty, DSP once again decided that they would hold open auditions for KARA's newest member. Instead of searching for two, they decided to choose only one, and Heo Youngji ended up joining the group! Fans were very worried that the group would disband, but DSP's strategy to add a member gave fans hope. The ladies returned with "Mamma Mia" in the fall of 2014, and the song portrayed yet another mature side of KARA. 

2015 - CUPID

Less than a year later, KARA began promoting what would be known as the last official album before disbandment. They returned in the spring with "CUPID." The song didn't see as much success as their previous albums, but it was still a great track to listen to! Gyuri, Seungyeon, and Hara ended up not renewing their contract in 2016, leading to a natural disbandment in 2016.

Former members Nicole & Jiyoung, along with Gyuri, Seungyeon & Youngji, reunited as a five-member group -- but can't forget about Hara, who will be promoting in spirit. Kamilia and fans are extremely excited about their return, and we're so happy to see KARA's legacy live on onto this day.

What are your thoughts on this comeback? What is your favorite KARA song? Which year was the most legendary year for them, in your opinion? Make sure to let us know in the comments below!

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Goo Hye Sun's lawsuit against YouTube reporter Lee Jin Ho has been dropped

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Kara is a good illustration of earwormy arse vocal melodies and hooks in the history of K-Pop.

" If You Wanna ", " Honey ", " Pretty Girl ", " Rock U ", " Wanna ", " Lupin ", " Mister ", " Step ", " Jumping ", and more (album cuts/b-sides)..that's a lot !

My top favorite songs are Wanna and We're With You and then also Step, Mamma Mia, Lupin, Go Go Summer. Their comeback now is quite good, I think, although I don't like the chorus as much as I would have liked. I wasn't a K-Pop fan until 2014, so I can't really say much about their best year. I just really hope that they will be again very successfull now, despite all the competition from newer bands. They are one of my all time favorite girlbands.

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Where is KARA Now? What Have the ‘Mister’ Hitmakers’ Been Up to?

KARA made their debut back in 2007 under DSP Media with their single "Break It." Originally being a four-member group, KARA added more members throughout the years, while some left.

After promoting for nine years, KARA disbanded in 2016 with their final lineup consisting of four members, and having a total of seven members be part of the group.

Five years after their disbandment, what has the "Mister" hitmakers been up to so far?

1. gyuri .

Gyuri is one of the KARA members who was part of the group from their debut until their disbandment, and was the group's leader and lead vocalist. Following KARA's disbandment, Gyuri left DSP Media and signed a contract with Motion Media to pursue her acting career. 

Since then, Gyuri starred in the films "Two Rooms, Two Nights" and "How to Break Up with My Cat," as well as the dramas "Jang Yeong-sil" and "Lovers in Bloom." Gyuri's most recent acting project is the musical theatre "I Love You" in 2021.

Gyuri also featured in duo From the Airport's song "The Boy Who Jumped," and lent her voice to the OST "Spring Now."

READ ALSO: Ex-KARA Member Gyuri's Boyfriend Investigated for Hit and Run, DUI, and Confinement

2. seungyeon.

Just like Gyuri, Seungyeon was one of the original members until KARA's disbandment, promoting as the main vocalist. After leaving DSP Media, Seungyeon joined J Wide Company, and later signed with Inyeon Entertainment in 2018 and YG Entertainment's subsidiary YGX in 2020.

Seungyeon released her own solo songs, such as "U&I," "Do You Remember?," and "I Love Me." She also released two Japanese mini-albums, "Uchuu" in 2017 and "Aozora e" in 2019. Besides that, Seungyeon has also lent her voice for OSTs for dramas "When Time Stopped" and "Perfume."

Seungyeon also continued with her acting career, taking on a lead role in hit drama "Hello, My Twenties!," as well as starring in "Last Minute Romance," "About Time," and "Twelve Nights." Her most recent works are "Life Derm She" and the film "Show Me the Ghost" in 2021.

READ ALSO: KARA Making a Reunion? Seungyeon Shares What the Former Members Plan on Doing

3.  sunghee.

Sunghee debuted with KARA in 2007 as a main vocalist, however, she left the group and the entertainment industry in 2008 due to parental pressures brought by the difficulties in balancing her schoolwork, group promotions, and religion. After leaving the group, Sunghee worked as a vocal coach. In 2011, Sunghee got married to Yang Won Joon.

Nicole was KARA's main rapper and main dancer until her departure from the group in 2014. Following her leave, Nicole went back to the United States to improve her vocal and dance skills in preparation for her solo debut. She later made her solo debut with the mini album "First Romance," which peaked at No. 5 on Gaon Charts. 

Nicole also released her first studio album "Bliss" in 2016, and the singles "Promise" and "Champions" in 2019. Her most recent music project was lending her voice for "SYNERGY," the OST of the video game "Exos Heroes" in 2020.

Nicole also hosted the shows "Beauty Station THE SHOW" and "Beauvly."

5.  Jiyoung

Jiyoung joined KARA in mid-2008, and was the group's vocalist and youngest member until 2014. After leaving DSP Media, Jiyoung shifted her promotions to Japan, signing with Sweet Power to focus on her Japanese activities. Since then, Jiyoung released two Japanese albums in 2017 and 2018, and has also released non-album singles in Japanese.

Jiyoung also focused on her acting career in Japan, starring in numerous films such as "Assassination Classroom," "Tokyo Ghoul S," "Dosukoi! Sukehira," "And, Live," and more. She also played roles in the Japanese dramas "Jigoku Sensei Nube," "Higanbana: Keishichou Sousa Nanaka," "Orphan Black - 7 Genes," and "Soshite, Ikiru," among many others.

Her most recent acting projects include the Korean drama "Sweet Munchies" in 2020, and the Japanese film "Love and the Grand Tug-of-War" in 2021.

Youngji became KARA's youngest member, lead dancer, and main rapper when she joined in mid-2014. Unlike the rest of the members, Youngji remained with DSP Media and started promoting as a solo artist, releasing the singles "Memory Clock" and "Longing" back in 2017.

Youngji also ventured into her acting career, taking roles in "Another Miss Oh," "Han Yeoreum's Memory," "At Eighteen," "Park Sungshil's Death Industrial Revolution," and "I Want to Live Roughly." She also made numerous cameo appearances.

Aside from acting, Youngji is also active in variety shows as a host and cast member, building an extensive list throughout the years. Currently, Youngji is a host of the shows "Comedy Big League," "Change Days," "Latte World," and "6 Sinug's Hometown."

7.  Hara

Hara joined KARA in mid-2008, becoming the face of the group and main dancer. After departing from DSP Media, Hara pursued her solo career, and released her singles "Wild" and "Midnight Queen," featuring in former MBLAQ member, Thunder's "Sign," and lending her voice for the OST of the drama "Jugglers." She also appeared in the reality shows "Seoul Mate" and "My Mad Beauty Diary."

In 2018, Hara became embroiled in legal battle with ex-boyfriend Choi Jong Bum for physical assault, coercion, property damage, and releasing of a sex video. In November 2019, Hara passed away in her home, with her death being ruled as a suicide after having found a suicide note written by Hara. Six months before her death, Hara had attempted suicide and was immediately rushed to the hospital where she made a recovery.

Following Hara's death, her older brother went into a legal battle with their biological mother regarding Hara's inheritance, which later birthed the "Goo Hara Act," which prevents undutiful parents from taking their child's inheritance.

READ MORE: 'Goo Hara Act' Approved by National Assembly, Disqualifies Undutiful Parents From Inheriting Their Child's Fortune

For more K-Pop news and updates, always keep your tabs open here on KpopStarz.

KpopStarz owns this article. Written by Robyn Joan

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Kidnapping Survivor Kara Robinson Details 18 Hours of Torture in Escaping Captivity Preview

Survivor and advocate kara robinson opens up about her harrowing experience being kidnapped by serial killer richard marc evonitz. watch a chilling preview of her oxygen special..

A horrific brush with death. 

Kara Robinson Chamberlain  escaped a potentially-fatal abduction when she was 15 years old, and today, she lives to tell her story to advocate for other survivors. In an exclusive sneak peek at Oxygen 's two-hour special,  Escaping Captivity: The Kara Robinson Story , premiering Sunday, Sept. 26, Kara details her traumatic experience at the hands of serial killer  Richard Marc Envonitz .

Kara was kidnapped at gunpoint from a friend's front yard and forced into a storage container in her captor's car. She was held against her will for a devastating 18 hours before making her escape. 

"In that apartment, I knew what this man's intentions were for me while I was being assaulted," Kara opened up about how she survived. "I felt like something that happened to someone else. I kind of shut off my brain and left my body. I can't explain where it came from."

She continued, "There was just this voice that said my options were to do what I was told and to escape and to survive, or to panic, to fight, and maybe die. So I strong-willed myself into remaining as calm as I could, as long as I could. I remember at one point there was a gun within my reach, and I thought for a moment about grabbing the gun, and then I realized there was little chance that I was going to win that fight."

Kara came up with a mantra to help guide herself: "'Gather information, wait for him to be complacent, escape,' that was just rolling through my brain constantly." 

After 18-hours, Kara escaped and led authorities back to the apartment of her attacker. He was later tied to a series of murders and convicted.

Today, Kara works as an advocate for fellow survivors and an educator. Kara co-executive produces  Escaping Captivity  with activist  Elizabeth Smart , and it features special interviews with Kara's parents, former boyfriend and law enforcement officials. 

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Escaping Captivity: The Kara Robinson Story  is produced by Marwar Junction Productions and Entertainment One with  Allison Berkley ,  Joseph Freed ,  Tara Long ,  Geno McDermott  and  Carolyn Blackstone Day  also serving as executive producers.

Escaping Captivity: The Kara Robinson Story  airs Sunday, Sept. 26 at 7 p.m. on Oxygen.

(E! and Oxygen are both part of the NBCUniversal family.)

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Supergirl: why kara never visited the fortress of solitude.

Supergirl season 6 finally sees Kara Danvers back on Earth and she opens up about the reason why she stayed away from the Fortress of Solitude.

Warning: This post contains minor spoilers for  Supergirl  season 6, episode 8.

Kara Danvers knew about the Fortress of Solitude long before she officially became Supergirl , but season 6’s episode 8 — called “Welcome Back, Kara!” — reveals exactly why she never visited her home away from home before taking up the superhero mantle in season 1. The Fortress of Solitude is an ice fortress, a place of solace and retreat that also contains the history of Krypton. While the location is most commonly associated with Superman, Supergirl was the first to depict it within the Arrowverse. 

Kara’s story is not dissimilar to her cousin, Clark Kent: she came to Earth in a pod, escaping Earth’s destruction. She was tasked with caring for Superman, but she was years too late by the time Kara made it to Earth, having been knocked off course for a while before her arrival. However, before becoming Supergirl, Kara didn’t spend her years huddled away inside the fortress, learning about her past like Clark did. Rather, Kara reveals to her father Zor-El that she avoided going to the Fortress of Solitude altogether so as to not feel homesick for Krypton. 

Related:  Kara's Arrowverse Fate Honors The Original Supergirl Movie

Unlike Superman, Supergirl came to Earth when she was 12 years old, so she remembered what it was like to live on Krypton. The memories of her home planet were still fresh during her teenage years; to venture there was to be alone with her thoughts and loneliness, the grief of losing her planet and her family still too raw for her to embrace the fortress as a remnant of her past. To that end, Kara’s admission parallels Zor-El’s own hesitance to see his wife Alura, who is currently living in Argo City. Despite being happy the Fortress of Solitude existed, Supergirl had more visceral emotional attachments to Krypton than Superman did and it makes sense why she wouldn’t be ready to face all the feelings that would have surely come flooding back. 

The reason for why she never visited the Fortress of Solitude before Supergirl began has never really been answered until now. Since then, the location has been utilized every once in a while, but it’s not a place Kara too often frequents. This revelation about the fortress is also in line with the themes in Supergirl’s latest episode. Kara was having nightmares and traumatic flashbacks to her time in the Phantom Zone — much of her personal arc was about facing the heightened emotions she felt whenever thinking back to her experience. While the experiences are not exactly the same, Supergirl not being able to get past certain things because of the emotions that are attached ties together quite nicely.

The Fortress of Solitude has always been more crucial to Clark’s role as Superman than it has been for Kara, especially since it’s now the spot where she was sent to the Phantom Zone by Lex Luthor in Supergirl season 6 . Still, knowing why Kara never visited the location prior to becoming Supergirl adds depth to her past, develops the relationship with her father, and the emotionally-charged story being told following her return to Earth. 

Next:  DCEU Theory: Flash Movie's Supergirl ISN'T Kara Danvers

Boruto: What Is The Kara Clan?

The Kara Clan has caused all sorts of trouble in the world of Boruto. But what exactly are they?

Naruto featured the complex villain organization, Akatsuki, comprising a bunch of interesting characters like the sly scientist Orochimaru, the powerful and vengeful Uchiha Madara, and Nagato Uzumaki, popularly known as 'Pain.' Boruto: Naruto Next Generations , on the other hand, is set in a post-war and peaceful era, with Boruto Uzumaki at its epicenter .

However, despite the new peaceful era, trouble soon arises, spearheaded by the Kara Clan, an organization comprised of human cyborgs and an Otsutsuki – a powerful force similar to Kaguya Otsutsuki that played a crucial role in the Fourth Great Ninja War. Either way, the Kara Clan is a threatening existence to the Village of the Hidden Leaf and the World.

RELATED: How Much Has Boruto Changed Since Season 1?

What Is The Kara Clan's Objective?

The organization Kara was first mentioned in Chapter 15 of Boruto manga after Boruto's mysterious seal on his hands surfaced during his fight with a rogue ninja. Even after the villain's defeat, Boruto revealed little information about 'Kara’ until later on in the series, when Kawaki – Jigen’s vessel, or rather the actual vessel for Isshiki met Boruto. Readers then discovered that the connecting factor between the Kara Clan and Kawaki has to do with 'Karma.' According to Amado, Karma is the compressed form of the Otsutsuski's memory which they place on humans they call "vessels" for them to resurrect from those humans using their parasitic implant.

Later on in the series, the manga showed the goal of the Kara Clan to be the revival of a divine tree, with a Jyuubi at its root, to create a Chakra Fruit by wiping out life from the earth. Despite Isshiki's defeat with the aid of Naruto's Baryon Mode , the Otsutsuki will still live on, especially through the scientifically enhanced human 'Code.' The Kara Clan is divided into Inners and Outers; however, the Inners are the central members of the organization. Here’s a recap of the events surrounding Kara Inners - the more important members.

Initially, Jigen was portrayed as the head of the Kara organization until he was shown to be Isshiki's vessel. Jigen was originally a monk before being possessed by Isshiki, who Kaguya Ohtsutsuki betrayed. To aid Isshiki's return, Jigen raised the runaway Kawaki, who served as the main vessel for Isshiki. In terms of combat abilities, Jigen was powerful enough to defeat the Sasuke-Naruto combo, using his ability to shrink and manipulate the sizes of surrounding objects. Also, since he was the vessel for Isshiki, he could absorb chakra and chakra-based attacks, making him formidable. However, he was betrayed and killed by a member of his Kashin Koji – a shinobi with a mysterious background.

Kashin Koji

Kashin Koji was the first revealed in Chapter 13 of Boruto as an inner member of Kara, who was tasked with the job of securing Kawaki, Isshiki's vessel. However, despite trailing Kawaki into Konoha, Kashin Koji refused to act, raising questions the show finally answered during his confrontation with Jigen. His goal was actually to stop the revival of the Otsutsuki, Isshiki. Surprisingly, Kashin Koji was a clone created by the treacherous Amado using Jiraiya’s DNA –the main reason his attacks resembled Jiraiya’s abilities, such as his Frog Summoning and the Rasengan. Kashin Koji managed to defeat Jigen, but he was killed by Isshiki.

Delta is a ferocious outer member whose battle strength was highlighted during her fight with Uzumaki Naruto. A significant difference between Delta and the other members of the Outer is that, while most of them are part-cyborgs, Delta is fully cybernetic. So, after intense battle fights, her mechanical body parts can be replaced. Delta can absorb Chakra attacks using her eyes, and her limbs can transform into rocket-like structures, increasing her attack power and speed. Delta’s memories are sealed within a reconnaissance device, so her mind can be easily imported into another cybernetic body even though she is defeated. However, Delta is a pawn in the hands of Amado, who can easily subdue her using the program he created within her.

Amado was the scientist in charge of handling Kara’s technology-based operations, such as body recreation and the re-modification of Kara Members. The brilliant scientist was also responsible for turning Kawaki into a test subject in order for him to be a fitting vessel for Jigen, Kara's leader.

RELATED: Boruto: What's Next For Sarada?

However, Amado is also depicted to be wily and crafty, fleeing to Konoha after deserting Kashin Koji, knowing fully well that he was fighting a losing battle. After deserting Kara, Amado explained to Konoha the true intent of the Kara and the Otsutsuki, gaining their fragile trust; however, knowing Amado, the character may be hatching a sinister plot for the people of Konoha .

The limelight was centered on Boro during his fight with Boruto, Mitsuki, Sarada, and Kawaki while guarding the seal holding Naruto. Boro uses acid and gas-based attacks on his opponents, but his plot fails against the group after Mitsuki creates an anti-dote to his attack, using Boro’s blood. With Kara’s impressive technology, Boro displayed impressive regenerative abilities and skills. Unfortunately, after Sarada times her attacks by effectively using Sharingan and fast-paced Chidori, she manages to locate Boro’s core – his weakness and deals a fatal blow, and the Momoshiki-possessed Boruto finishes off Boro.

In the manga, Victor was eliminated by the Kara Organization he served because of his failure in a mission. Even though Victor was a minor character in the manga, the anime expanded on his backstory. Victor is a Shinobi that fought in the Fourth Great Shinobi War, and he hails from the Land of Valleys. Undoubtedly, his abilities secured him a spot in Kara as an Inner. Victor's regenerative abilities are exceptional, and he possessed great skill in all the five chakra nature releases. However, his loyalty to Kara was tinged by his own ambition, and this resulted in his demise.

Presently, in the Boruto manga series , Code is the final member of the Kara Clan, who inherited Isshiki’s will to become an Otsutsuki. Based on Amado’s explanation, Code was another failed attempt in Isshiki's hunt to create a perfect vessel. Due to this factor, Code possesses ‘White Karma,' which grants him impressive abilities and makes him even stronger than Jigen. This power makes Code the strongest member of the Kara Clan that remains in the series. Presently, Code still follows his master’s (Isshiki) final wishes to become an ideal Otsutsuki that consumes worlds in order to evolve and become a god-like being.

Isshiki is the true leader of the Kara organization and the reason behind its formation. He is portrayed to be an uncaring person, especially to humans whom he deems as inferior beings. Isshiki ventured to earth with Kaguya, but for some reason, she betrayed him, leaving him to survive by leeching onto Jigen. Once again, Isshiki survived another near-death situation after Kashin Koji killed Jigen. His powerful abilities were displayed in the battle with Naruto, Sasuke, and Boruto to re-establish Kawaki as his vessel. Due to his high combat strength, Naruto was forced to use the one-time ability, Baryon Mode , to attack Isshiki. Still, he managed to survive, proving his durability as a fighter and survivor.

MORE: Will Boruto Actually Kill off the Franchise’s Most Iconic Character?

The Next Generation: What Is Kara’s Goal In Naruto?

The story starts with Boruto who is a child of Naruto Uzumaki, who aspires to be a powerful samurai like his dad and his comrades. Boruto has always been eager to distinguish himself in the ninja community and escape his dad’s influence.

Despite Naruto being a fantastic warrior, the plot centers on a younger generation of warriors who are prepared for the spotlight and are led by Boruto, Naruto’s actual kid.

In the article, the kind of organization formed by Boruto is briefly explained which was titled as Kara group. Keep reading to have a detailed knowledge of the Anime.

Table of Contents

What is Kara?

Kara is a secret society that was once commanded by Isshiki tsutsuki and afterward by Code.

The group is divided into “Inners” and “Outers,” with each Inner in command of a specific region. Each Inner has a Roman numeral tattoo on his or her face and wears a black hooded cloak with colored lining that is tied at the right shoulder with a metal button; all Inners are considered entirely monstrous in power.

The Inners are the organization’s backbone; if all of them were to go down, the Outers would practically cease to function , and Kara would come to an end.

Outers are persons who, from the outside, support Kara’s beliefs and perform objectives assigned by the Inners, functioning as conspirators, sleeper agents, and spies.

What is Kara Clan’s goal?

A bunch of individuals that engage in dodgy dealings in the covert while awaiting the right opportunity to accomplish their goal make up the organization known as Kara. The main members of this enigmatic clan, whose initial goal is unclear, are exceedingly strong, and the group’s leader is incredibly powerful.

Moreover, it now even happens to be immensely wealthy and powerful politically. Letting their wishes become a reality is Kara’s goal. The Chakra fruit, which is the product of the Lord of Trees, can be obtained by finding and gathering it.

Regardless of the lack of actual assurance that this is actually correct, this group will not ever challenge the claims of its commander since they firmly think that somehow this chakra of fruit will accomplish their goals.

Who is the members of Kara?

The “Inner” and “Outer” members of Kara have been given below.

“Inner” members chart have been given below.

“Outer” members chart have been given below.

How the Kara members can be categorized?

Under the leadership of commander Jigen, the members of Kara can be seen categorized into two which are the inner members and the outer ones.

The internal members of the group are more knowledgeable about its strategy and key goals. Members participate in significant conferences with the leaders to discuss problems faced in their group. Participants of the interior organization adhere to a uniform policy and have particular facial tattoos and marks. Kawaki describes them as being absolutely powerful beasts.

The inner members include Jigen, Delta , Victor, Code, Boro, Koji, Deepa, and Amado.

In contrast to their inner representatives, the outer personnel is not always given the same or more detail. They don’t show up at the crucial discussions for the corp. The core representatives give them orders to complete tasks on their behalf. They include Ao, Bug, Garo, Ada, Secretary of Victor, and Iwa’s doctor.

Are Kara members Otsutsuki?

Yes, the members of the Kara Clan are Otsutsuki as they blindly follow their leader who is Otsutsuki .

Interestingly, there is a link between the Kara group and the Otsutsuki gang. When Kaguya Otsutsuki eventually arrived on Earth, it is stated that she was coupled by a certain member of Otsutsuki. This Otsutsuki participant has been really reflected by their commander, Jigen.

It is indicated that at a specific point, he turned to Jigen as his carrier even though it is tough to determine where he has been or how well he has been able to survive. Interestingly, the Kara representatives, like Amado, don’t hesitate to obey him despite their knowledge that he belongs to the Otsutsuki.

Who is the strongest in the Kara group?

Among all the Kara members, Code may be considered the one having the most powers.

In regards to power, Code is thought to be an absolute monster. The entire level of his powers is uncertain, but according to Amado, Jigen’s maximum fighting skills fade in comparison to his, rendering Kara’s mightiest warriors. He has demonstrated expert hand-to-hand fighting skills, skillfully dodging and deflecting Kawaki’s blows.

Code can turn certain body parts of his into weapons. He has the ability to change his fingertips into incredibly sharp blades that can easily pierce the skin. The special power to combine blood and chakras to form and disperse innumerable black bands, such as the ones wrapping his arms and face, too was granted to him.

Those bands would stick to everything that they touched and function as a private doorway through which he can walk over, whether partially or entirely, enabling him to attack from whatever position the bands hit. Code had further adjustments as limitations to curb the immense strength he got out of White Kama .

Final Verdict

• The story of mentioned Anime is you can say the successor of one most notable Anime, Naruto, as the son of the same Ninja became the reason for the progression of the tale.
• To pursue their goals and wishes, the coming generations of Boruto formed Kara, a group of people organized to accomplish their tasks through any means.
• Each member of the group has its own powers either less or more than the other.

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• No translate

True Education

• EGW Writings
• Modern English

Chapter 1—The Source and Aim of True Education

True education means more than pursuing a certain course of study. It has to do with the whole person, and with the whole period of existence possible to human beings. It is the harmonious development of the physical, the mental, and the spiritual powers. TEd 9.1

The source of such an education is brought to view in these inspired words that point to the Infinite One: In Him “are hidden all the treasures of wisdom and knowledge.” Colossians 2:3 . The world has had its great teachers, men and women of giant intellect and extensive research, people who have stimulated thought and opened to view vast fields of knowledge. But there is One who stands higher than they. As heavenly bodies in our solar system shine by the reflected light of the sun, so, as far as their teaching is true, do the world’s great thinkers reflect the rays of the Sun of Righteousness. Every gleam of thought, every flash of the intellect, is from the Light of the world. TEd 9.2

In these days much is said concerning the nature and importance of “higher education.” The true “higher education” is that which is imparted by Him out of whose mouth “come knowledge and understanding.” Proverbs 2:6 . TEd 9.3

All true knowledge and real development have their source in a knowledge of God. Wherever we turn, in the physical, mental, or spiritual realms; in whatever we observe and study, apart from the blight of sin, this knowledge is revealed. Whatever line of investigation we pursue with a sincere purpose to arrive at truth, we are brought in touch with the unseen mighty Intelligence that is working in and through all. The human mind is brought into communion with the mind of God, the finite with the Infinite. In this communion is found the highest education. It is God’s own method of development. “Acquaint yourself with Him” ( Job 22:21 ) is God’s message to the human family. The method outlined in these words was the method followed in the education of Adam and Eve. TEd 9.4

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February 20, 2024 , usecases

Case study: Kara's Success with Workee Ads, Tutor from California

Client: Kara Profession: Tutor specializing in Reading, Writing, Grammar, Math, and ESL Target Market: California, students aged 5-9 years old

Challenge: Kara, a dedicated tutor, aimed to enhance her reach in California, targeting young learners in need of personalized tutoring in key educational areas, including ESL for both kids and adults. Despite her expertise, engaging a local, specific audience was a challenge.

Solution: To address this, Kara embraced Workee Ads. Focusing on students aged 5-9 in California, she needed a tool that could efficiently target her demographic.

Investment and Strategy: Kara's campaign through Workee Ads successfully reached 1,470 people. Her strategic use of digital advertising focused on her strengths in various educational areas for young learners.

Remarkable Outcomes: The campaign resulted in a significant influx of website visitors and potential clients. It marked a turning point for Kara's tutoring service, offering a more tailored approach to education in her community.

Conclusion: Kara's journey with Workee Ads illustrates the power of targeted advertising in the education sector. Her focus on specific age groups and subjects in California has not only grown her business but also contributed significantly to the educational development of her students.

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The Art and Heart of Storytelling 

Kara david speaks about the joys and pains that come with being a documentarist, and shares her lifelong desire to give voice to the voiceless and power to the powerless..

Text by Racquel Quieta Photos by

Kara David is undoubtedly one of the well-established names in broadcast journalism. In the span of her career, she has produced countless top-rating and award-winning documentaries. Her success didn’t happen overnight. Her climb to the top was slow and steady. And her career story seems to have been lifted straight out of a classic motivational movie, where the protagonist starts from the bottom and then rises through the ranks. Kara David shares her inspiring journey with GMANetwork.com, from her humble beginnings to becoming one of the most accomplished documentarists in the country, and also a founder of a charitable foundation. 

Humble beginnings 

Kara’s professional journey is full of wonderful surprises and fated events, as she never intended to be a broadcast journalist in the first place. Kara initially wanted to be a History teacher. “Ang gusto ko talagang maging trabaho noong bata ako ay maging history teacher. “So, noong college ako, nag-take ako ng  History and I realized na hindi ako happy sa library. Hindi rin ako masyadong masaya sa loob ng classroom. “Parang I like the academe, pero masyado akong galawgaw, masyado akong crazy para ma - confine sa school. Parang gusto kong lumabas, ’yung ganyan.” “Tapos hindi ako nacucute-an sa mga kaklase ko. (laughs) Wala. So sabi ko lilipat ako ng course.” After some coaxing from a friend, Kara shifted to Mass Communication at the University of the Philippines Diliman. “Kasi nung time na ‘yon , big fan ako ng DWKC,” recalls Kara, referring to the FM radio station that became popular in the ’90s. “’Yung isang DJ doon ang pangalan ‘Baby Michael’, na si Sir Mike Enriquez pala! Imagine? (laughs) So, fan ako ng WKC at  WLS FM, si Triggerman ang favorite ko sa WLS FM.” “Ayon. Kaya nag - Mass Comm ako . Nag - shift lang ako bigla. Sabi ko ‘Ayoko na mag-History, magma-Mass Comm na ko’…para sa pangarap na makapag-internship sa isang radio station at saka sa isang TV station.” Kara went on to become an intern in German Moreno’s iconic entertainment program GMA Supershow, which aired for almost two decades. She recalls, “Ang happy ko naman kasi sina Ruffa Gutierrez nakita ko , Vina Morales, Jackie Lou Blanco… ang dami kong nakitang mga artista doon.” One would think that Kara would easily land a job in GMA after being an apprentice in one of its shows. And being the daughter of renowned broadcast journalist Randy David, she should have been a shoo-in for any entry-level position in the Kapuso Network. After graduating cum laude from the University of the Philippines, however, Kara had a hard time applying for a job. “So, noong nag-apply ako sa GMA, ang in-a-applyan ko talaga ay writer. Ang problema, ang GMA noong time na ’yon, halos lahat ng balita ay nasa English. And hindi ko siya forte. “Dito kasi sa UP, hindi kami pinupuwersa sa isang lengguwahe lamang . Pwede kang mag-submit ng term paper mo in Filipino, kung saan ka kumportable.” “I’ve always written in Filipino. Talagang doon ako sanay . Doon ko hinasa ’yung sarili ko. So, hindi ako kumportableng magsulat sa Ingles . Hirap na hirap akong magsulat sa Ingles.” “Eh noong nag -apply ako sa GMA as writer, English pa karamihan ang newscast, so bumagsak ako sa exam.” “Tapos sabi ni Ma’am Marissa Flores, ‘Baka pwede kang mag -on-cam? So, nag-on-cam audition ako, tapos sobrang disaster siya, kasi English din siya.” “So, I ended up being a PA-Researcher [or production assistant-researcher], ’yun ang first job ko sa GMA, kumbaga, to learn the ropes. And, na-enjoy ko siya.” “Tapos, dahil sobrang bibo kid ako, ayon, may naging kaibigan ako na writer, ang pangalan niya ay John Manalastas – si Boss John ng News – and he agreed to train me on how to write for television nang walang bayad.” 

Kara’s hard work eventually paid off when she became a writer for GMA’s public affairs programs Brigada Siete and Emergency. In her Tunay na Buhay interview with Pia Arcangel, which aired on January 29, 2020, Kara revealed that it was Jessica Soho who recommended that she be promoted to writer, after being assigned on her first field duty by pure happenstance. Kara recalls the words of the award-winning broadcast journalist: “Sabi sa ’kin ni Ma’am Jess ‘Marunong ka pala magsulat’. Tapos sinabi niya kay Ma’am Marissa, ‘Marunong magsulat itong batang ito. I - promote mo.’” Kara enjoyed her new role as writer. The experience was, as she puts it, “surreal.” “Kinikilig ako minsan na ’yung sinulat ko binabasa na ni Jessica Soho; binabasa na ni Karen Davila. Parang kilig na kilig ako. Sabi ko, ‘Shocks. Ako nagsulat niyan.’ “So, matagal ako naging writer bago ako nakapag -on-cam. And I realized na ang saya-saya ko lang, kasi ’yung trabaho ko is what I love to do: writing.” Kara’s first lucky break as an on-cam reporter came when there was a shortage of reporters during the APEC Summit, and they needed someone to do man-on-the-street (MOS) interviews. Kara recalls, “So ang life ko sa GMA ay tuwing may nag -a-absent, ako ’yung pumapalit.”  

Kara went on to become a reporter for Brigada Siete (1995) and i-Witness (2001), before becoming a news anchor for News to Go in 2011 and host for TV programs Power House (2013), Pinas Sarap (2017), and Brigada (2019). Not only did these stints sharpen her skills, they also toughened her up as a journalist.

Stepping out of her father’s shadow 

Kara confesses that being a daughter of a well-known and well-respected broadcast journalist and sociologist became a personal challenge for her . “Ine-expect agad ng mga tao na kung ano ’yung style ng tatay mo ay ganun ka rin. “Doon sa aspektong ’yon, medyo disadvantage siya kasi parang nakukumpara na parang ‘O, bakit ganyan ang mga ginagawa mo? ’Yung tatay mo napakaseryoso, ganyan, tapos ikaw magpapa-tattoo ka?’ ’Yung mga ganun,” Kara says with a laugh. “And ayaw mo rin naman talagang mabuhay in the shadow of someone ’di ba? So, naging advantage siya kasi na -challenge ako.” “Chinallenge ko ’yung sarili ko to carve my own name, na ako ito – na hindi naman minus — pero parang ’yung lalabas ka doon sa anino ng parents mo.” “And, I think pinatatag ako ng challenge na ’yon . So ngayon, meron nang taong nakakakilala sa akin na hindi nila kinakabit na ‘Ah si Kara, anak ’yan ni Randy’, ’yung ganyan . Meron pa rin, ‘Ah, ikaw pala si Kara. Ikaw ’yung anak ni Randy ah . Wow.’” 

Creative process

Kara’s documentaries are admired for their simple, straightforward style of storytelling that tugs at the viewers’ heartstrings. Asked how she creates documentaries that do not resort to gimmicks or theatrics but have powerful impact, she says that simplicity is the key. “Nilalagay ko sa utak ko na I am a storyteller. ‘Paano ko ba pinakamagandang maikukuwento itong istorya na ’to?’ Ganun lang siya. “Kasi ’pag mas simple, mas sinsero. Wala masyadong palabok. Wala masyadong arte. Wala masyadong gimik. “Ang gusto namin ’yung pinakanatural, pinakasimple lang. So, I don’t modulate, our music is not so overpowering, ’yung mga effects and graphics sa mga docu namin hindi rin masyadong marami. “Ano lang siya, as simple as possible, para pakiramdam mo, nandoon ka rin. Kasi in real life, wala namang ‘swoosh, swoosh’ na gumaganon sa real life, ’di ba? So parang we take you with us on the journey.”

Biggest setback in her career 

Just like everyone else, Kara has had ups and downs in her professional life. “The year 2005 was the turning point of my life, kasi nung 2005 andaming nangyari sa buhay ko. Tapos isa sa pinakamemorable na docus na ginawa ko nung 2005 ay yung docu na 'Buto’t Balat' , tungkol sa malnutrition in Bicol.” According to Kara, she had wanted to help the three children that she featured in the said documentary, Angela, Jeremy, and Julie Ann. She even joined GMA’s reality TV show Extra Challenge in hopes of winning the grand prize of 1 million pesos, so she could organize a feeding program for the malnourished children of Bicol. Kara won the 1 million peso-grand prize in Extra Challenge and the docu 'Buto’t Balat' won the 2005 Best Social Awareness Program Award at the Asian Television Awards and the 2006 Silverscreen Award from the US International Film & Video Festival. Despite all these, Kara felt as though she failed, because she wasn’t able to go back to Bicol in time to help the three children before they died. “As in iyak ako nang iyak, to the point na ang sabi ko sa bestfriend ko, who’s also my Executive Producer at that time, si Lloyd Navera, sabi ko, ‘Lloyd, mag reresign na ako.’ Sabi ko sa kanya ayoko nang maging journalist. Gusto ko maging health worker or social worker. “Sabi ko. ‘Ayoko na maging dokumentarista kasi nananalo ako ng award, nananalo ako ng pera, nanalo kami sa ratings, pero wala naman kaming natutulungan.’ So, sabi ko resign na lang ako.” Kara was determined to leave broadcast journalism behind at the time to become a Social Worker and a professor. Fortunately, her colleagues were able to talk her out of it. “Kinausap ako ng staff ng iWitness – cameraman, assistant cameramen, ’tsaka researcher. Sinabi nila sa akin, ‘Kara, isipin mo na lang na ang talent na ibinigay sa ’yo ng Panginoon ay ’yung talent ng pagkukuwento. Bakit hindi mo gamitin ’yung talent mo na ’yan para tulungan ’yung mga iba pang bata para wala nang mamatay parang Julie Ann, Jeremy, tsaka Angela?’ ’Yon ang sabi nila sa akin.” After that conversation, Kara decided to stay with GMA, but didn’t completely abandon her goal of being a professor at U.P. Diliman. She also pushed through with the feeding program in Bicol and vowed to dedicate at least two episodes a year that will feature children who are in need of help.

Most memorable story

Of all the documentaries she has produced, there’s one that has left a mark on her . “’Yung first docu ko, ’yung 'Gamu-gamo sa Dilim', ’yon ang nagbukas sa lahat.” “Pagkatapos kong gawin ’yung documentary na ’yon, naging very close ako doon sa mga tao. “Nakilala ko ’yung tribo ng mga Mangyan. Nakilala ko ’yung unang scholar ng Project Malasakit , si Myra Demillo. Tapos nakilala ko ’yung mga donors ng Project Malasakit . “’Yung Project Malasakit , ’yung buong foundation na ’yon, ay nanggaling doon sa unang docu na ’yon, ’yung 'Gamu-gamo sa Dilim'. It really opened everything and changed my outlook in life. “Doon ko na realize na ‘Ay, ito ang calling ko’, doing stories about people living in the remote communities and showing kung gaano sila katatag. “Ayoko 'yung pinapakita silang kawawa-kawawa. Hindi. Kasi may beauty at strength doon sa kanilang kultura.” “Hindi man sila naaabot ng ilaw, hindi naaabot ng kuryente, hindi naaabot ng kalsada, hindi naaabot ng ospital, ng ambulansya, pero ang yaman-yaman nila sa bayanihan, ang yaman-yaman nila sa malasakit.”

Project Malasakit

On top of being a career woman, mom, wife, lector, professor, and triathlete, Kara is also the founder and president of Project Malasakit , a foundation that supports the families she has featured in her documentaries. “’Yung Project Malasakit, kaya ko siya itinayo dahil ang pinaka-hate ko, ang pinakaayaw kong parte ng paggawa ng documentary ay ’yung tapos na ’yung araw tapos sasabihin mo sa kanila, ‘Cut na tayo. Pack up. Okey na tayo, Nakuha na natin ’yung gusto natin. Uwian na’. Ayoko nung part na ’yon. “Parang gusto ko ’pag may napuntahan akong community, at pinayagan nila kong papasukin sa buhay nila, sana hindi matapos ’yung relationship namin kapag umere na ’yung docu. “’Yung may urge to just help them kasi may pain sa puso mo habang ini-interview mo sila, na parang gusto mong tanggalin ’yung pain na ’yon. “So tinayo ko ’yung Project Malasakit para meron akong avenue kung saan ako pwedeng tumulong. At para may avenue rin yung mga kaibigan ko na makatulong. “Para naman ’yung mga ini-interview naming mga bata at mga communities na nasa mga malalayong lugar, maramdaman nila na hindi rin sila nag-iisa, na meron silang kasama doon sa burden.”

Kara has seen the fruition of her passion project. This month, Kara congratulated two of their scholars who have graduated from senior high school. One of them is Bimiana Capuno, a proud and beautiful Aeta from Pampanga, who has been their scholar since she was in Grade 4. The other one is Edrian Bangngayen, a former child laborer in Abra, whom she featured in the i-Witness documentary "Pulot-Pukyutan" in 2014.

Despite having won several accolades and achieving so much in her professional life, Kara has always kept her feet on the ground. She believes one should never stop learning and improving, no matter how many awards and plaudits that person has collected. “Yung boss natin sa GMA News and Public Affairs, si Marissa Flores, siya 'yung pinakauna kong boss, sinabi niya sa akin na ‘You’re only as good as your last work’. Hindi pwedeng magpakakampante ka na kasi ang dami mo nang na -achieve, ang dami mo nang nagawa. Hindi pwedeng ganun.” “Kailangan improve ka lang nang improve, aral ka lang nang aral nang aral, kasi kung ano man ’yung ginawa mo ngayon, wala na ’yan bukas. ’Di ba sabi nga nila, ‘’Yung dyaryo ngayon, pambalot na ng tinapa bukas?’ “So, dapat ganun mo talaga tratuhin ’yung trabaho mo, na gumawa ka ng maganda ngayon, gawa ka ng mas maganda bukas. ” Kara’s definition of success does not involve counting trophies or basking in her own glory. “ Ang success para sa akin is happiness and contentment, and ’yung nakakapagpasaya ka ng ibang tao. “Kapag maligaya ka, that’s when you’re the most successful. Ganun kami (sa family). So, hindi kami parang, ‘O, napanalunan ko na ’tong award na ’to. Yehey! I made it’ ’yung ganun. So, hindi namin siya masyadong iniisip.” 

Kara doesn’t want to be hailed as a hero for her charity works, either, because according to her, she’s only a mere instrument for those in need. “Kapag sinasabi ng mga tao na, ‘O, idol kita kasi tumutulong ka sa mga mahihirap, 'lagi kong sinasabi na instrument lang naman ako. “Isa akong mikropono sa mga taong walang boses o mahina ang boses. Isa akong tulay sa mga taong hindi naaabot ng kalsada. Isa akong salamin sa mga taong hindi nakikita ng gobyerno. ’Yun lang naman ang ginagawa ko.”

Telling stories and taking action

Kara has come a long way from being a showbiz program intern to an internationally recognized and respected broadcast journalist. As she accomplishes many feats in her career, she has also managed to uplift others through her stories and her philanthropic work. It is undeniable that Kara’s greatest strength as a documentarist is her social awareness, as she has maximized the platform that she has been given, to not only tell stories, but also to take action that would ultimately lead to positive changes in the lives of many. For all the things she’s done to better the lives of the communities she’s worked with, Kara David is not just an accomplished broadcast journalist. She is a sincere storyteller with a big heart.

Drawing on the Knowledge that Exists in Our Communities: A Conversation with Kara Bobroff

Q&a   09 june 2021 by kara bobroff, the one gen fund, it’s really important to have an indigenous education model because the wisdom of those individuals doesn’t always fit within conventional credentialing processes for teachers, school leaders, or system leaders. we need to create tribal credentialing of knowledge and language keepers. , kara bobroff, president, the one gen fund.

Q: What would a community-based ecosystem of learning make possible for Indigenous communities?

Kara: The idea of creating an ecosystem is a natural extension of what was already in place prior to institutions coming into communities, setting themselves up, and imposing a Westernized approach to education on our youth. So, I feel like this would be an opportunity to create something that’s really grounded in the values, culture, and opportunities within a given land base or community.

Native American Nations, Indigenous communities, and families, across the United States, are deepening our focus on the preservation and growth of Indigenous language programs. We’re connecting more intentionally with the land and utilizing land-based learning as a strategy for better understanding our culture and engaging different types of content. For example, using Indigenous language and knowledge to understand traditional farming and agricultural practices that served as a source for more healthy foods than what we have easy access to today.

We already have a connection to Indigenous communities across the country. We already have a call to revive and build out a focus on Indigenous language and culture. And, we’re gaining a better understanding of what sovereignty really means within tribal communities and the freedom to actually build something outside of a conventional school model, whether that’s in the K-12 public education system, a Bureau of Indian Education (B.I.E.), or Tribally-Controlled Grant Schools. There’s been concerted steps taken towards achieving that. 

We’re also addressing how to fully integrate Native American leaders, Indigenous educators, and elders, who possess diverse knowledge, into our public education systems to teach Indigenous languages. It’s really important to have an Indigenous Education model because the wisdom of those individuals doesn’t always fit within conventional credentialing processes for teachers, school leaders, or system leaders. We need to create tribal credentialing of knowledge and language keepers.

We acknowledge that a learning environment co-created with your community doesn’t necessarily need to be tied to one school or school building; it’s about the people within that community and engaging them in imagining what’s possible…

More broadly, we’re thinking about the structures around governance and maintaining the freedom to create and co-create learning opportunities, grounded in the community, which is a very natural way of thinking about learning. While many of our Indigenous communities reside in small rural areas, there are many community partners, organizations, and individuals who can come together to unite around a central idea or shared purpose. 

We acknowledge that a learning environment co-created with your community doesn’t necessarily need to be tied to one school or school building; it’s about the people within that community and engaging them in imagining what’s possible—centering on the desired learning and knowledge of students, families, and the overall community. 

As an example, when we were getting the Native American Community Academy (NACA) started 15 years ago, we asked 200 community members what was most important to them. From those conversations, three priorities emerged that became foundational to our efforts: first, college attainment; second, having a secure identity; and third, cultivating holistic wellness. 

Q: Can you talk a bit more about how this natural occurring ecosystem of learning was disrupted within Indigenous communities?

Kara: It’s important to understand the progression of how Indigenous Education was very seamlessly fused within communities before more Westernized institutions were forced upon Indigenous communities. In those environments, children were learning from their families and families were working together. That organically built out a community. This is helpful to refer to today as we plan and develop learning opportunities for our students that are grounded in community knowledge.

Then, as you look at the continuum, there was the introduction of a widespread, federalized effort to create boarding schools and systematically proliferate subject areas like social studies. Those schools were designed to assimilate native students by removing them from their culture and families. 

Then in the fifties, sixties, and seventies, there began to emerge an incredibly limited focus on Indian education, in which native students learned, for a single period throughout their entire time in middle school and high school, information that was responsive to who they were and who their families were. And, that was only if you had an educator who thought that was important. The onset of schools such as the Rough Rock Demonstration School and Ramah Day School started the movement to return to language, culture, and community-led schools and served as some of the first models of true self-determined schools outside of any existing public education system. 

But, some public education systems have continued to silo Indian Education. These examples are only a fraction of what we’re trying to move forward in Indigenous communities, regarding community-based, place-based, land-based education taught from an Indigenous perspective. Bringing that to life takes a lot more flexibility, and I think an ecosystem of learning draws on the knowledge that exists within the community that isn’t necessarily tied to a school or an institution and definitely isn’t dictated by a central source of Westernized knowledge. 

Q: For those in other local land-based communities developing their own ecosystems, what can they learn from Indigenous practices, worldviews, and ways of knowing that can inform their process?

Kara: In terms of how our work can inform others, I would first say there’s a need to focus on removing silos. Things shouldn’t be fragmented because, as people, we’re not fragmented. 

There’s a Navajo term called Hozho, which describes the concept of walking in beauty and having your life be holistic in nature. And, for our students and families, our hope is to establish a state of wholeness, wherein people are in balance and living fulfilled and healthy lives. That has to be at the center of holistic approaches to learning and education. 

Unfortunately, some educational institutions systematically remove wholeness by putting up obstacles that separate students from who they are by forcing them to leave part of themselves at the door. This has a really negative impact on their learning, wellbeing, and life outcomes. 

Second, Ke’ is the notion of how you care for and relate to one another. When we started NACA, many folks we talked to pointed to a concept that reflects the essence of different Indigenous peoples and entities in our community: relationships. We need to work towards the idea of being in balance and then use that as a natural foundation for our relationships. 

When I introduce myself, I’m Kara Bobroff (Dine’/Lakota). From my mother’s side, I’m the Salt Clan and from my father’s side, I’m born for Lakota. That immediately establishes how I relate to everybody within my own community. Many times, a student says “Awesome, I am Salt clan, too!” It helps us recognize each other and know we have a relationship and share in kinship.

The notion of an ecosystem is already alive and well within many of our systems and patterns of living. And, we constantly ask learners, “How do you build upon those things in order to understand yourself?”

In clans within different native communities, there’s already a process in place for how families relate to one another—for example, in terms of where we live within our land base and the connection we have to our home community.

Interrelatedness is a really important concept to consider when thinking about an ecosystem or thinking about relationships within any given community and how they can support a student’s learning. Honoring that has helped us to conceptualize and create a space where everybody has a role within our community. Just because you don’t have a degree in engineering doesn’t mean you can’t teach students Indigenous knowledge, or what you know about science, or about the different ways the knowledge of Indigenous science has developed within our communities. 

And, the concept that everybody has a role plays out seasonally in our culture. When we think about the seasons and going from fall to winter, winter to spring, and spring to summer, it aligns with our whole life cycle. A lot of the knowledge we have begins from that. We understand from the time you’re born to the time you pass on is an entire journey of learning, reflecting, thinking, and planning—all connected to the land. It’s a continuous cycle that’s embedded in our sacred mountains within the Navajo culture.

The notion of an ecosystem is already alive and well within many of our systems and patterns of living. And, we constantly ask learners, “How do you build upon those things in order to understand yourself?” It’s awesome to see NACA youth stand up; introduce themselves in their own language; identify who they are in relation to one another, in terms of where they’re from; and use that information to formulate their own passion for what it is they want to learn. 

Lastly, I would focus on Indigenous leadership. The organization Americans for Indian Opportunity conducted research around Indigenous leadership models and discovered Indigenous leaders, whether they’re in the United States, New Zealand, Japan, or Peru, operate from a similar set of core cultural values. We’ve passed on our cultural values in very specific ways. They are the guideposts and lenses for how we think about the world, how we make decisions, and how we reflect upon our own wellbeing and our connection to others. 

There’s a lot that can be brought in when you translate that into language because conceptual knowledge is really expanded. For example, in our Lakota language class, we focus on the concept that everybody’s born with their own potential and that’s something that guides them throughout their life. In Navajo, the way that one identifies where they are from and forms a sense of relationship is essential Indigenous knowledge. 

The more that we can draw upon those ideas in a variety of different cultures, and our various backgrounds that are already naturally in existence where we are, the more powerful our students’ experiences are going to be.

Kara Bobroff (Navajo/Lakota) leads The One Gen Fund where she focuses on identifying promising, early-stage innovations that build sustainable solutions for Indigenous communities, deepening national efforts in Indigenous Education, and supporting Indigenous Leaders poised to impact systems change. She has more than 25 years of experience in Indigenous Education, and was recognized by President Obama as one of 100 top social innovators in the nation. Kara is a citizen of the Navajo Nation.

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Post    november 11, 2020, how the wisdom of indigenous lifeways can transform education, post    may 14, 2021, an ecosystem approach to unleashing learner-centered transformation.

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Aces of Trades: Lindsey Henry still educating kids, but at toy store instead of classroom

Lulu's combines owner's passion for hometown and educating kids.

She loves to see kids’ faces light up.

“I remember very vividly in the second grade realizing I wanted to be a teacher when I grew up,” recalled Lindsey Henry.

“Something my sister and I always played was ‘store,’" Henry added. “I loved going to Heny & Cooper in downtown Marion with my grandma and buying ‘Guest Checks’ to play restaurant or store with. We would ‘take orders’ or set up our toys for our store and pretend with each other or our parents. At the time, it was just something fun to do. But looking back, maybe there was a desire to own a store someday myself. During my childhood, and young adult years, I definitely never dreamed I’d be the owner of a toy store.”

Today, Henry owns LuLu’s Toy Co .

“LuLu’s Toy Co. is a specialty toy store,” she explained. “‘Specialty’ means some of the lines I carry cannot be found in big box stores, and we also specialize in giving our customers an experience they will not find in big stores. I also hand-pick every single item that comes into the store, which is something that makes all boutique and local stores unique.”

The name LuLu’s, by the way, came about because of Henry’s nickname.

“My nickname growing up was Lou!” she said. “Lindsey Lou is what a lot of my family called me. My husband’s name is Luke, and he has a handful of people that shorten his name to Lu. While brainstorming together what the store could be called, he said what about LuLu’s? And I immediately loved it.”

“The logo with the bear and the elephant is also very unique,” she said. “They’re hand drawings of our kids’ first stuffed animals. Our son’s is the bear, and he loves baseball. Our daughter’s is the elephant, and she loves to dance, which is why they’re all dressed to dance and play baseball. So LuLu's Toy Co. holds a special significance to our family, given its name, logo and location in downtown Marion.”

A new career where kids are still key

Henry grew up in Marion, graduated from River Valley High School in 2002, then went to Ohio Northern to study early childhood education. After college, Henry taught in Marion City Schools. Then she came up with an idea.

“My husband, Luke, and I enjoy exploring other towns similar to Marion to get inspiration for our next project,” she said, “In June 2022, we took a family day trip to Tipp City and came across Topsy Turvy Toys. We recognized how important a toy store was in the downtown community to encourage families to come downtown and give kids a place to explore after mom takes them to the other boutiques.”

“At that time, I really didn't think I could pull it off with our other commitments,” Henry said. “But I decided this joined two of my passions together − downtown Marion and kids/education. LuLu’s Toy Co. officially opened its doors on Nov. 2, 2022, and this dream, I never thought I had, or could happen, came true.”

Jenny Lust is owner of Spruce & Sparrow, a store near LuLu’s.

“Lindsey is a friend and champion for small business owners,” Lust said. “It’s clear she cares about our community and the well-being of our children. Lulu’s Toys is a true gem in downtown Marion, and Lindsey’s passion for finding unique, educational toys is inspiring.”

“I never thought I had the capability to transform an idea into a store,” Henry said. “There are toy stores in other towns, but there’s not another toy store exactly like LuLu’s. This is all very much from the heart. You cannot be a small business owner without the passion. The days are long, the schedule is crazy, but the reward of kids’ faces lighting up when they walk in the door to walls full of toys makes all those stressful days completely worth it.”

LuLu’s Toy Co. is located at 196 W. Center St., Marion. For more information, visit lulustoyco.com .

Aces of Trades is a weekly series focusing on people and their jobs — whether they’re unusual jobs, fun jobs or people who take ordinary jobs and make them extraordinary. If you have a suggestion for a future profile, let us know at [email protected] .

What Is Education? Insights from the World's Greatest Minds

Forty thought-provoking quotes about education..

Posted May 12, 2014 | Reviewed by Ekua Hagan

As we seek to refine and reform today’s system of education , we would do well to ask, “What is education?” Our answers may provide insights that get to the heart of what matters for 21st century children and adults alike.

It is important to step back from divisive debates on grades, standardized testing, and teacher evaluation—and really look at the meaning of education. So I decided to do just that—to research the answer to this straightforward, yet complex question.

Looking for wisdom from some of the greatest philosophers, poets, educators, historians, theologians, politicians, and world leaders, I found answers that should not only exist in our history books, but also remain at the core of current education dialogue.

In my work as a developmental psychologist, I constantly struggle to balance the goals of formal education with the goals of raising healthy, happy children who grow to become contributing members of families and society. Along with academic skills, the educational journey from kindergarten through college is a time when young people develop many interconnected abilities.

As you read through the following quotes, you’ll discover common threads that unite the intellectual, social, emotional, and physical aspects of education. For me, good education facilitates the development of an internal compass that guides us through life.

Which quotes resonate most with you? What images of education come to your mind? How can we best integrate the wisdom of the ages to address today’s most pressing education challenges?

If you are a middle or high school teacher, I invite you to have your students write an essay entitled, “What is Education?” After reviewing the famous quotes below and the images they evoke, ask students to develop their very own quote that answers this question. With their unique quote highlighted at the top of their essay, ask them to write about what helps or hinders them from getting the kind of education they seek. I’d love to publish some student quotes, essays, and images in future articles, so please contact me if students are willing to share!

What Is Education? Answers from 5th Century BC to the 21 st Century

• The principle goal of education in the schools should be creating men and women who are capable of doing new things, not simply repeating what other generations have done. — Jean Piaget, 1896-1980, Swiss developmental psychologist, philosopher
• An education isn't how much you have committed to memory , or even how much you know. It's being able to differentiate between what you know and what you don't. — Anatole France, 1844-1924, French poet, novelist
• Education is the most powerful weapon which you can use to change the world. — Nelson Mandela, 1918-2013, South African President, philanthropist
• The object of education is to teach us to love beauty. — Plato, 424-348 BC, philosopher mathematician
• The function of education is to teach one to think intensively and to think critically. Intelligence plus character - that is the goal of true education — Martin Luther King, Jr., 1929-1968, pastor, activist, humanitarian
• Education is what remains after one has forgotten what one has learned in school. Albert Einstein, 1879-1955, physicist
• It is the mark of an educated mind to be able to entertain a thought without accepting it. — Aristotle, 384-322 BC, Greek philosopher, scientist
• Education is the power to think clearly, the power to act well in the world’s work, and the power to appreciate life. — Brigham Young, 1801-1877, religious leader
• Real education should educate us out of self into something far finer – into a selflessness which links us with all humanity. — Nancy Astor, 1879-1964, American-born English politician and socialite
• Education is not the filling of a pail, but the lighting of a fire. — William Butler Yeats, 1865-1939, Irish poet
• Education is freedom . — Paulo Freire, 1921-1997, Brazilian educator, philosopher
• Education is not preparation for life; education is life itself. — John Dewey, 1859-1952, philosopher, psychologist, education reformer
• Education is the key to unlock the golden door of freedom. — George Washington Carver, 1864-1943, scientist, botanist, educator
• Education is an admirable thing, but it is well to remember from time to time that nothing that is worth knowing can be taught. — Oscar Wilde, 1854-1900, Irish writer, poet
• The whole purpose of education is to turn mirrors into windows. — Sydney J. Harris, 1917-1986, journalist
• Education's purpose is to replace an empty mind with an open one. — Malcolm Forbes, 1919-1990, publisher, politician
• No one has yet realized the wealth of sympathy, the kindness and generosity hidden in the soul of a child. The effort of every true education should be to unlock that treasure. — Emma Goldman, 1869 – 1940, political activist, writer
• Much education today is monumentally ineffective. All too often we are giving young people cut flowers when we should be teaching them to grow their own plants. — John W. Gardner, 1912-2002, Secretary of Health, Education, and Welfare under President Lyndon Johnson
• Education is simply the soul of a society as it passes from one generation to another. — Gilbert K. Chesterton, 1874-1936, English writer, theologian, poet, philosopher
• Education is the movement from darkness to light. — Allan Bloom, 1930-1992, philosopher, classicist, and academician
• Education is learning what you didn't even know you didn't know. -- Daniel J. Boorstin, 1914-2004, historian, professor, attorney
• The aim of education is the knowledge, not of facts, but of values. — William S. Burroughs, 1914-1997, novelist, essayist, painter
• The object of education is to prepare the young to educate themselves throughout their lives. -- Robert M. Hutchins, 1899-1977, educational philosopher
• Education is all a matter of building bridges. — Ralph Ellison, 1914-1994, novelist, literary critic, scholar
• What sculpture is to a block of marble, education is to the soul. — Joseph Addison, 1672-1719, English essayist, poet, playwright, politician
• Education is the passport to the future, for tomorrow belongs to those who prepare for it today. — Malcolm X, 1925-1965, minister and human rights activist
• Education is the key to success in life, and teachers make a lasting impact in the lives of their students. — Solomon Ortiz, 1937-, former U.S. Representative-TX
• The very spring and root of honesty and virtue lie in good education. — Plutarch, 46-120AD, Greek historian, biographer, essayist
• Education is a shared commitment between dedicated teachers, motivated students and enthusiastic parents with high expectations. — Bob Beauprez, 1948-, former member of U.S. House of Representatives-CO
• The most influential of all educational factors is the conversation in a child’s home. — William Temple, 1881-1944, English bishop, teacher
• Education is the leading of human souls to what is best, and making what is best out of them. — John Ruskin, 1819-1900, English writer, art critic, philanthropist
• Education levels the playing field, allowing everyone to compete. — Joyce Meyer, 1943-, Christian author and speaker
• Education is what survives when what has been learned has been forgotten. — B.F. Skinner , 1904-1990, psychologist, behaviorist, social philosopher
• The great end of education is to discipline rather than to furnish the mind; to train it to the use of its own powers rather than to fill it with the accumulation of others. — Tyron Edwards, 1809-1894, theologian
• Let us think of education as the means of developing our greatest abilities, because in each of us there is a private hope and dream which, fulfilled, can be translated into benefit for everyone and greater strength of the nation. — John F. Kennedy, 1917-1963, 35 th President of the United States
• Education is like a lantern which lights your way in a dark alley. — Zayed bin Sultan Al Nahyan, 1918-2004, President of the United Arab Emirates for 33 years
• When educating the minds of our youth, we must not forget to educate their hearts. — Dalai Lama, spiritual head of Tibetan Buddhism
• Education is the ability to listen to almost anything without losing your temper or self-confidence . — Robert Frost, 1874-1963, poet
• The secret in education lies in respecting the student. — Ralph Waldo Emerson, 1803-1882, essayist, lecturer, and poet
• My mother said I must always be intolerant of ignorance, but understanding of illiteracy. That some people, unable to go to school, were more educated and more intelligent than college professors. — Maya Angelou, 1928-, author, poet

©2014 Marilyn Price-Mitchell. All rights reserved. Please contact for permission to reprint.

Marilyn Price-Mitchell, Ph.D., is an Institute for Social Innovation Fellow at Fielding Graduate University and author of Tomorrow’s Change Makers.

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Biden Administration Releases Revised Title IX Rules

The new regulations extended legal protections to L.G.B.T.Q. students and rolled back several policies set under the Trump administration.

By Zach Montague and Erica L. Green

Reporting from Washington

The Biden administration issued new rules on Friday cementing protections for L.G.B.T.Q. students under federal law and reversing a number of Trump-era policies that dictated how schools should respond to cases of alleged sexual misconduct in K-12 schools and college campuses.

The new rules, which take effect on Aug. 1, effectively broadened the scope of Title IX, the 1972 law prohibiting sex discrimination in educational programs that receive federal funding. They extend the law’s reach to prohibit discrimination and harassment based on sexual orientation and gender identity, and widen the range of sexual harassment complaints that schools will be responsible for investigating.

“These regulations make it crystal clear that everyone can access schools that are safe, welcoming and that respect their rights,” Miguel A. Cardona, the education secretary, said in a call with reporters.

The rules deliver on a key campaign promise for Mr. Biden, who declared he would put a “quick end” to the Trump-era Title IX rules and faced mounting pressure from Democrats and civil rights leaders to do so.

The release of the updated rules, after two delays, came as Mr. Biden is in the thick of his re-election bid and is trying to galvanize key electoral constituencies.

Through the new regulations, the administration moved to include students in its interpretation of Bostock v. Clayton County, the landmark 2020 Supreme Court case in which the court ruled that the Civil Rights Act of 1964 protects gay and transgender workers from workplace discrimination. The Trump administration held that transgender students were not protected under federal laws, including after the Bostock ruling .

In a statement, Betsy DeVos, who served as Mr. Trump’s education secretary, criticized what she called a “radical rewrite” of the law, asserting that it was an “endeavor born entirely of progressive politics, not sound policy.”

Ms. DeVos said the inclusion of transgender students in the law gutted decades of protections and opportunities for women. She added that the Biden administration also “seeks to U-turn to the bad old days where sexual misconduct was sent to campus kangaroo courts, not resolved in a way that actually sought justice.”

While the regulations released on Friday contained considerably stronger protections for L.G.B.T.Q. students, the administration steered clear of the lightning-rod issue of whether transgender students should be able to play on school sports teams corresponding to their gender identity.

The administration stressed that while, writ large, exclusion based on gender identity violated Title IX, the new regulations did not extend to single-sex living facilities or sports teams. The Education Department is pursuing a second rule dealing with sex-related eligibility for male and female sports teams. The rule-making process has drawn more than 150,000 comments.

Under the revisions announced on Friday, instances where transgender students are subjected to a “hostile environment” through bullying or harassment, or face unequal treatment and exclusion in programs or facilities based on their gender identity, could trigger an investigation by the department’s Office for Civil Rights.

Instances where students are repeatedly referred to by a name or pronoun other than one they have chosen could also be considered harassment on a case-by-case basis.

“This is a bold and important statement that transgender and nonbinary students belong, in their schools and in their communities,” said Olivia Hunt, the policy director for the National Center for Transgender Equality.

The regulations appeared certain to draw to legal challenges from conservative groups.

May Mailman, the director of the Independent Women’s Law Center, said in a statement that the group planned to sue the administration. She said it was clear that the statute barring discrimination on the basis of “sex” means “binary and biological.”

“The unlawful omnibus regulation reimagines Title IX to permit the invasion of women’s spaces and the reduction of women’s rights in the name of elevating protections for ‘gender identity,’ which is contrary to the text and purpose of Title IX,” she said.

The existing rules, which took effect under Mr. Trump in 2020, were the first time that sexual assault provisions were codified under Title IX. They bolstered due process rights of accused students, relieved schools of some legal liabilities and laid out rigid parameters for how schools should conduct impartial investigations.

They were a sharp departure from the Obama administration’s interpretation of the law, which came in the form of unenforceable guidance documents directing schools to ramp up investigations into sexual assault complaints under the threat of losing federal funding. Scores of students who had been accused of sexual assault went on to win court cases against their colleges for violating their due process rights under the guidelines.

The Biden administration’s rules struck a balance between the Obama and Trump administration’s goals. Taken together, the regulation largely provides more flexibility for how schools conduct investigations, which advocates and schools have long lobbied for.

Catherine E. Lhamon, the head of the department’s Office for Civil Rights who also held the job under President Barack Obama, called the new rules the “most comprehensive coverage under Title IX since the regulations were first promulgated in 1975.”

They replaced a narrower definition of sex-based harassment adopted under the Trump administration with one that would include a wider range of conduct. And they reversed a requirement that schools investigate only incidents alleged to have occurred on their campuses or in their programs.

Still, some key provisions in the Trump-era rules were preserved, including one allowing informal resolutions and another prohibiting penalties against students until after an investigation.

Among the most anticipated changes was the undoing of a provision that required in-person, or so-called live hearings, in which students accused of sexual misconduct, or their lawyers, could confront and question accusers in a courtroom-like setting.

The new rules allow in-person hearings, but do not mandate them. They also require a process through which a decision maker could assess a party or witness’s credibility, including posing questions from the opposing party.

“The new regulations put an end to unfair and traumatic grievance procedures that favor harassers,” Kel O’Hara, a senior attorney at Equal Rights Advocates. “No longer will student survivors be subjected to processes that prioritize the interests of their perpetrators over their own well being and safety.”

The new rules also allow room for schools to use a “preponderance of evidence” standard, a lower burden of proof than the DeVos-era rules encouraged, through which administrators need only to determine whether it was more likely than not that sexual misconduct had occurred.

The renewed push for that standard drew criticism from legal groups who said the rule stripped away hard-won protections against flawed findings.

“When you are dealing with accusations of really one of the most heinous crimes that a person can commit — sexual assault — it’s not enough to say, ‘50 percent and a feather,’ before you brand someone guilty of this repulsive crime,” said Will Creeley, the legal director of the Foundation for Individual Rights and Expression.

The changes concluded a three-year process in which the department received 240,000 public comments. The rules also strengthen protections for pregnant students, requiring accommodations such as a bigger desk or ensuring access to elevators and prohibiting exclusion from activities based on additional needs.

Title IX was designed to end discrimination based on sex in educational programs or activities at all institutions receiving federal financial assistance, beginning with sports programs and other spaces previously dominated by male students.

The effects of the original law have been pronounced. Far beyond the impact on school programs like sports teams, many educators credit Title IX with setting the stage for academic parity today. Female college students routinely outnumber male students on campus and have become more likely than men of the same age to graduate with a four-year degree.

But since its inception, Title IX has also become a powerful vehicle through which past administrations have sought to steer schools to respond to the dynamic and diverse nature of schools and universities.

While civil rights groups were disappointed that some ambiguity remains for the L.G.B.T.Q. students and their families, the new rules were widely praised for taking a stand at a time when education debates are reminiscent to the backlash after the Supreme Court ordered schools to integrate.

More than 20 states have passed laws that broadly prohibit anyone assigned male at birth from playing on girls’ and women’s sports teams or participating in scholastic athletic programs, while 10 states have laws barring transgender people from using bathrooms based on their gender identity.

“Some adults are showing up and saying, ‘I’m going to make school harder for children,” said Liz King, senior program director of the education equity program at the Leadership Conference on Civil and Human Rights. “It’s an incredibly important rule, at an incredibly important moment.”

Schools will have to cram over the summer to implement the rules, which will require a retraining staff and overhauling procedures they implemented only four years ago.

Ted Mitchell, the president of the American Council on Education, which represents more than 1,700 colleges and universities, said in a statement that while the group welcomed the changes in the new rule, the timeline “disregards the difficulties inherent in making these changes on our nation’s campuses in such a short period of time.”

“After years of constant churn in Title IX guidance and regulations,” Mr. Mitchell said, “we hope for the sake of students and institutions that there will be more stability and consistency in the requirements going forward.”

Zach Montague is based in Washington. He covers breaking news and developments around the district. More about Zach Montague

Erica L. Green is a White House correspondent, covering President Biden and his administration. More about Erica L. Green

Kara Anderson: Education & Edification

August 17, 2015

Hello Kara, we’re thrilled to be featuring you on She’s Intentional! Will you tell us a little about yourself? Where you’re from, your church, your hobbies and passions…what stirs you to writing?

Thank you! I’m thrilled to be a part. Well, I’m a 16-year-old student with some diverse interests. I have a passion for writing, civic involvement, humanitarian efforts, God & His work, and empowering people in their individual strengths. Though I now live right outside of Sacramento, California and am a member of The Rock Church, I was raised in southwestern Michigan. There’s truly a myriad of inspirations that lead me to write, but I’ll generally attribute it to analyzing the world around me (I always have gotten a little too excited when assigned an essay). I’m left-brained, but I’m also a female. So I like to think that God has given me writing as an outlet to explore His work in a bit more creative way.

According to your Twitter feed ( J), you are an alum of the National Student Leadership Conference at American University & also a member of the National Society of High School Scholars – clearly, leadership and scholarship means a lot to you. Can you give us a little background as to how you got involved in these groups and what education means to you? How does scholarship shape your life?

I’ve been blessed with extremely supportive parents, who empower my pursuit of my unique strengths. Education and leadership training mean a great deal to me; my father’s worked extremely hard to develop himself for the benefit of our family, and that’s only motivated me more. I was raised in a home where a lot of value is placed on education, and I’ve adopted that priority for myself. My dad’s work with Apostolic School of Theology has shown me first-hand how impacting education can be on a Christian lifestyle — with or without a secular career. As for how I got involved, Google certainly came in handy! I did some pretty extensive research on leadership conferences for young people, and settled on the one that suited me most. It turned out to be life-changing. I would certainly recommend other people do things like this; there are tons of different programs out there! My experience with this particular leadership conference really opened my eyes to the reality of how I can make my big dreams actually happen, and how they interact with the plan I know God has for me. If my recommendation could make another girl have a similar experience, I think it’d be life-changing for them, too!

On your blog, Renew the Grapevine , you share your ideas and opinions on the world through a Christian worldview – how did this come about? Do you see writing playing a role in your future? Is it something you will pursue?

The idea of a blog, initially, was as an outlet for my writing bug. As a teen, it’s often difficult to gain any real traction for professional experience. I didn’t care if anyone actually read my rants or not, I just wanted to get them out there! Renew the Grapevine specifically came, though, after several days of contemplating how I should direct the site. I decided to attempt to consider societal issues in a positive way, rather than just contribute to the gossip already heard through the grapevine. I definitely consider writing to be in my future, but I’m not planning to attempt going full-time. Writing, as important as it is to me, isn’t my sole passion. It’s one thing that’s flexible enough to be a hobby… if any success comes from it, I won’t complain!

You have accomplished much, even though you are still in high school! How do you stay so busy and get it all done? Do you have any tips for other young ladies who are wanting to make a difference and change in their world?

When you love to do something, it isn’t a chore. For me, doing a bunch of extracurricular activities isn’t something I begrudge or only do for the benefit of a college application, but they’re actually the hobbies I love busying myself with. I realize that my interests are commonly different from most girls’ (mainly because I’m the only person I know who attends school board meetings for fun), but I also know that there are tons of other young women out there passionate about what they wholeheartedly believe in. They should go for it! There are two main tips I’ll give: surround yourself with strong mentors and don’t get discouraged. One or two wise role models is worth more than five unattached supporters. I’ve been very blessed to have two specific people in my own life who have contributed a lot to my successes thus far. And, don’t be discouraged when everything doesn’t work out on the first try! Keep perspective on why you love what you love, and never stop looking for new opportunities.

How does your faith and relationship with God influence your decisions and writing? When did you discover your passion for writing?

I struggled with finding myself in God’s will for quite a long time. Being women, we don’t typically have the conventional options that men do. Within the past year, I’ve come to the realization that all are called. Even better? We’re fearfully and wonderfully made. So to me, that means that God will use me in the way that He knows best. God has influenced my writing, too, in some unique ways. Every writer is a reader. When I read classic works — everything from Charlotte Brontë and Herman Melville to our founding fathers’ statements — I’m reminded of the ultimate Author. And it inspires me to work even harder to become the best I can be. At the risk of sounding cliché, I’ve always been a writer. It’s always come naturally. But as I’ve reached my teen years, it’s evolved into a style more appropriately tailored for my talents. 

Do you have any advice or a favorite scripture you would like to share with other young ladies?

A scripture that’s always meant a lot to me is 2 Corinthians 12:9.

“But he said unto me, ‘My grace is sufficient for you, for my power is made perfect in weakness.’ Therefore I will boast all the more about my weaknesses, so that Christ’s power may rest on me.” (NIV)

This verse always lifts me up because although I am fully aware of my manyimperfections, God’s perfection is constant assurance that they’re there for a reason. I think that’s so amazing, and it’s important to remind others that his grace is always enough.

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True crime podcasts are popular in the U.S., particularly among women and those with less formal education

True crime stands out as the most common topic of top-ranked podcasts in the United States, according to a new Pew Research Center study . So who, exactly, listens to true crime podcasts?

Pew Research Center conducted this analysis to explore U.S. adults’ views of and experiences with podcasts as a part of the news and information landscape.

To examine the ways Americans get news and information in a digital age, the Center surveyed 5,132 U.S. adults from Dec. 5 to 11, 2022. Everyone who completed the survey is a member of the Center’s American Trends Panel (ATP), an online survey panel that is recruited through national, random sampling of residential addresses. This way nearly all U.S. adults have a chance of selection. The survey is weighted to be representative of the U.S. adult population by gender, race, ethnicity, partisan affiliation, education and other categories. Read more about the  ATP’s methodology .

In the questionnaire, U.S. adults who said they are currently listening to at least one podcast were asked in an open-ended question to write in the name of the podcast that they listen to most. If respondents answered with the names of more than one podcast, only the first one was coded. In total, 1,563 open-end responses were coded.

Here are  the questions used  in the survey, along with responses, and  its methodology .

As part of the study, the Center also took a close look at key characteristics of top-ranked podcasts. Researchers identified these top podcasts by analyzing daily lists of the top 200 podcasts on Apple Podcasts and Spotify from April 1 to Sept. 30, 2022. The average chart position of each podcast that appeared on either list was calculated, and the top 300 podcasts from each site were included as top podcasts. Researchers identified 451 top podcasts by combining these lists so that podcasts that were among the top 300 on both sites were not counted twice.

A team of trained researchers then analyzed these 451 podcasts to determine podcast affiliation, topic, format and other key characteristics of each podcast. Additional data on episode length and frequency was analyzed after collecting data on all episodes published in 2022 through the Spotify and Apple Podcasts application programming interface.

Here are the detailed tables for this analysis of 451 top-ranked podcasts, and the methodology .

Pew Research Center is a subsidiary of The Pew Charitable Trusts, its primary funder. This is the latest analysis in Pew Research Center’s ongoing investigation of the state of news, information and journalism in the digital age, a research program funded by The Pew Charitable Trusts, with generous support from the John S. and James L. Knight Foundation.

Overall, 34% of U.S. adults who have listened to a podcast in the past year say they regularly listen to podcasts about true crime, according to a 2022 Center survey . But some demographic groups are more likely than others to do so:

• Among U.S. podcast listeners, women are almost twice as likely as men to regularly listen to true crime podcasts (44% vs. 23%).
• Podcast listeners with less formal education are more likely than those with higher levels of education to listen to shows about true crime. Looking at podcast listeners who have a high school diploma or less, 45% regularly listen to true crime podcasts. A third of podcast listeners with some college education say the same, as do 27% of those who have at least a bachelor’s degree. This pattern persists even when accounting for age.
• While women are more likely to listen to true crime podcasts overall, women with lower levels of formal education are the most likely to do so. A majority (57%) of women with a high school diploma or less say they regularly listen to true crime podcasts, compared with 34% of men with the same education level and 36% of women with a college degree.
• Younger podcast listeners are more likely than the oldest listeners to report tuning in to shows about true crime. Among U.S. podcast listeners ages 18 to 29, 41% regularly listen to true crime podcasts. This compares with 15% of listeners ages 65 and older.

The Center’s new study finds that true crime is the most common topic among top-ranked podcasts – defined as those with the highest average daily rankings on Apple’s and Spotify’s lists of top podcasts in a six-month period in 2022. Almost a quarter (24%) of these top podcasts are primarily about true crime.

True crime podcasts are often investigations into murders, scandals and other criminal events. Serial, which helped to popularize the genre , is a series that provides in-depth investigations into particular crimes or events. Due to its popularity, Serial is often credited for drawing national attention to the conviction of Adnan Syed.

Other top-ranked podcasts in this genre include 20/20, Crime Junkie, Dateline NBC, and My Favorite Murder. Crime Junkie and Dateline NBC are among the most popular podcasts cited by podcast listeners who gave a name for the show they tune in to most – 1% named each of these podcasts.

While true crime is the most common topic among top-ranked podcasts, it is not the most popular topic Americans report listening to, according to the Center’s recent survey . About a third of podcast listeners in the United States (34%) say they regularly listen to podcasts about true crime.

Other topics – such as comedy (47%) and entertainment, pop culture and the arts (46%) – are more popular than true crime.

While the Center’s survey did not specifically ask why podcast listeners turn to specific topics such as true crime, we can look at the reasons that people said they listen to podcasts in general – and among those who said the podcast they listen to most is true crime.

Of those who said their main podcast is about true crime, the most common major reasons for listening were for entertainment (85%) and to have something to listen to while doing something else (84%). They were less likely to cite reasons like learning, hearing other people’s opinions, or staying up to date about current events.

Note: Here are the detailed tables for this analysis of 451 top-ranked podcasts, and the methodology . Here are the questions used for this analysis, and our survey methodology .

• Audio, Radio & Podcasts
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Most Top-Ranked Podcasts Bring On Guests

An audio tour through america’s top-ranked podcasts, q&a: how we used large language models to identify guests on popular podcasts, news platform fact sheet, for national radio day, key facts about radio listeners and the radio industry in the u.s., most popular.

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• Tables and figuresStudent loan interest deductionOverview (Table 4-1)Table 4-1. Student Loan Interest Deduction at a Glance

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Academic period:

Adjusted qualified education expenses (AQEE):

Candidate for a degree:

Designated beneficiary:

Eligible educational institution:

Eligible student:

Half-time student:

Modified adjusted gross income (MAGI):

Qualified education expenses:

Publication 970 (2023), Tax Benefits for Education

For use in preparing 2023 Returns

Publication 970 - Introductory Material

For the latest information about developments related to Pub. 970, such as legislation enacted after it was published, go to IRS.gov/Pub970 .

Student loan interest deduction. For 2023, the amount of your student loan interest deduction is gradually reduced (phased out) if your MAGI is between $75,000 and $90,000 ($155,000 and $185,000 if you file a joint return). You can’t claim the deduction if your MAGI is $90,000 or more ($185,000 or more if you file a joint return). See chapter 4 .

Education savings bond program. For 2023, the amount of your education savings bond interest exclusion is gradually reduced (phased out) if your MAGI is between $91,850 and $106,850 ($137,800 and $167,800 if you file a joint return). You can't exclude any of the interest if your MAGI is $106,850 or more ($167,800 or more if you file a joint return). See chapter 9 .

Business deduction for work-related education. Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2023, through December 31, 2023, is 65.5 cents a mile. See chapter 11 .

Form 1098-T, Tuition Statement. When figuring an education credit, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2024. However, the amount on Form 1098-T might be different from the amount you actually paid and are deemed to have paid. In addition, Form 1098-T should give you other information for that institution, such as adjustments made for prior years; the amount of scholarships or grants, reimbursements, or refunds; and whether the student was enrolled at least half-time or was a graduate student. The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number.

Form 1098-T requirement. To be eligible to claim the American opportunity credit or lifetime learning credit, the law requires a taxpayer (or a dependent) to have received Form 1098-T from an eligible educational institution, whether domestic or foreign. However, you may claim a credit if the student doesn't receive Form 1098-T because the student's educational institution isn't required to furnish Form 1098-T to the student under existing rules (for example, if the student is a qualified nonresident alien, has qualified education expenses paid entirely with scholarships, has qualified education expenses paid under a formal billing arrangement, or is enrolled in courses for which no academic credit is awarded). If a student's educational institution isn't required to provide Form 1098-T to the student, you may claim a credit without Form 1098-T if you otherwise qualify, can demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses.You may also claim a credit if the student attended an eligible educational institution required to furnish Form 1098-T but the student doesn’t receive Form 1098-T before you file your tax return (for example, if the institution is otherwise required to furnish Form 1098-T and doesn’t furnish it or refuses to do so) and you take the following required steps: After January 31, 2024, but before you file your 2023 tax return, you or the student must request that the educational institution furnish Form 1098-T. You must fully cooperate with the educational institution's efforts to gather the information needed to furnish Form 1098-T. You must also otherwise qualify for the benefit, be able to demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and substantiate the payment of qualified tuition and related expenses.

Educational institution's EIN required. To claim the American opportunity credit, you must provide the educational institution's employer identification number (EIN) on your Form 8863. You should be able to obtain this information from Form 1098-T or the educational institution. See chapter 2 .

Form 8862 may be required. If your American opportunity credit was denied or reduced for any reason other than a math or clerical error for any tax year beginning after 2015, you must attach a completed Form 8862, Information To Claim Certain Credits After Disallowance, to your tax return for the next year for which you claim the credit. See chapter 2 .

Ban on claiming the American opportunity credit. If you claim the American opportunity credit even though you're not eligible, you may be banned from claiming the credit for 2 or 10 years depending on your conduct. See chapter 2 .

Taxpayer identification number (TIN) needed by due date of return. If you haven’t been issued a TIN by the due date of your 2023 return (including extensions), you can't claim the American opportunity credit on either your original or an amended 2023 return. Also, the American opportunity credit isn't allowed on either your original or an amended 2023 return for a student who hasn’t been issued a TIN by the due date of your return (including extensions). See chapter 2 .

Higher education emergency grants. Emergency financial aid grants under the following are not included in your gross income.

The CARES Act.

The Coronavirus Response and Relief Supplemental Appropriations Act, 2021.

The American Rescue Plan Act of 2021.

Also, for purposes of the American opportunity tax credit (see chapter 2) and lifetime learning credit (see chapter 3), a student does not reduce an amount of qualified tuition and related expenses by the amount of an emergency financial aid grant. For more information, see Higher Education Emergency Grants Frequently Asked Questions .

Coordination with Pell grants and other scholarships or fellowship grants. It may benefit you to choose to include otherwise tax-free scholarships or fellowship grants in income. This may increase your education credit and lower your total tax or increase your refund. See Coordination with Pell grants and other scholarships in chapter 2 and chapter 3 .

Student loan interest deduction. You can’t deduct as interest on a student loan any interest paid by your employer after March 27, 2000, and before January 1, 2026, under an educational assistance program. See chapter 4 .

Student loan forgiveness. The American Rescue Plan Act of 2021 modified the treatment of student loan forgiveness for discharges in 2021 through 2025. See chapter 5 .

Achieving a Better Life Experience (ABLE) account. This is a savings account for individuals with disabilities and their families. Distributions are tax free if used to pay the beneficiary's qualified disability expenses, which may include education expenses. For more information, see Pub. 907, Tax Highlights for Persons With Disabilities.

Estimated tax payments. If you have taxable income from any of your education benefits and the payer doesn't withhold enough income tax, you may need to make estimated tax payments. For more information, see Pub. 505, Tax Withholding and Estimated Tax.

Employer-provided educational assistance benefits. Employer-provided educational assistance benefits include payments made after March 27, 2020, and before January 1, 2026, for principal or interest on any qualified education loan you incurred for your education. See chapter 10 .

Miscellaneous itemized deductions. For tax years beginning after 2017 and before 2026, you no longer deduct work-related education expenses as a miscellaneous itemized deduction subject to a 2%-of-adjusted-gross-income floor. See chapter 11 .

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. Most benefits apply only to higher education.

Chapter 1 explains the tax treatment of various types of educational assistance, including scholarships, fellowship grants, and tuition reductions.

Two tax credits for which you may be eligible are explained in chapter 2 and chapter 3 . These benefits, which reduce the amount of income tax you may have to pay, are:

The American opportunity credit, and

The lifetime learning credit.

Nine other types of benefits are explained in chapters 4 through 11. These benefits, which reduce the amount of income tax you may have to pay, are:

Deduct student loan interest;

Receive tax-free treatment of a canceled student loan;

Receive tax-free student loan repayment assistance;

Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings;

Participate in a qualified tuition program (QTP), which features tax-free earnings;

Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions;

Cash in savings bonds for education costs without having to pay tax on the interest;

Receive tax-free education benefits from your employer; and

Claim a business deduction for work-related education.

You generally can't claim more than one of the benefits described in the list above for the same qualifying education expense.

Some of the features of these benefits are highlighted in the Appendix , later in this publication. This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read.

After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. Also, you may want to recheck your withholding during the year if your personal or financial situation changes. For more information, see Pub. 505.

In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. Some of the terms used are:

Qualified education expenses,

Eligible educational institution, and

Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses aren't necessarily allowed for each benefit. For example, the cost of room and board is a qualified education expense for the QTP, but not for the education savings bond program.

Many of the terms used in the publication are defined in the glossary near the end of the publication. The glossary isn't intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits.

We welcome your comments about this publication and your suggestions for future editions.

You can send us comments through IRS.gov/FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.

Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

Useful Items

Publication

463 Travel, Gift, and Car Expenses

525 Taxable and Nontaxable Income

550 Investment Income and Expenses

590-A Contributions to Individual Retirement Arrangements (IRAs)

590-B Distributions from Individual Retirement Arrangements (IRAs)

Form (and Instructions)

1040 U.S. Individual Income Tax Return

1040-NR U.S. Nonresident Alien Income Tax Return

1040-SR U.S. Tax Return for Seniors

2106 Employee Business Expenses

5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

8815 Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989

8863 Education Credits

See chapter 12 for information about getting these publications and forms.

1. Scholarships, Fellowship Grants, Grants, and Tuition Reductions

Individual retirement arrangements (IRAs). You can set up and make contributions to an IRA if you receive taxable compensation. A scholarship or fellowship grant is generally taxable compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. However, for tax years beginning after 2019, certain non-tuition fellowship and stipend payments not reported to you on Form W-2 are treated as taxable compensation for IRA purposes. These include amounts paid to you to aid you in the pursuit of graduate or postdoctoral study and included in your gross income under the rules discussed in this chapter. Taxable amounts not reported to you on Form W-2 are generally included in gross income as discussed later under Reporting Scholarships and Fellowship Grants . For more information about IRAs, see Pub. 590-A and Pub. 590-B.

Also, for purposes of the American opportunity credit (see chapter 2) and lifetime learning credit (see chapter 3), a student does not reduce an amount of qualified tuition and related expenses by the amount of an emergency financial aid grant. For more information, see Higher Education Emergency Grants Frequently Asked Questions on IRS.gov.

This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Included are discussions of:

Scholarships;

Fellowship grants;

Need-based education grants, such as a Pell grant; and

Qualified tuition reductions.

Special rules apply to U.S. citizens and resident aliens who have received scholarships or fellowship grants for studying, teaching, or researching abroad. For information about these rules, see Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

Scholarships and Fellowship Grants

A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of their studies.

A fellowship grant is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research.

The amount of a scholarship or fellowship grant includes the following.

The value of contributed services and accommodations. This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship grant.

The amount of tuition, matriculation, and other fees that are paid for or remitted to the student to aid the student in pursuing study or research.

Any amount received in the nature of a family allowance as a part of a scholarship or fellowship grant.

Tax-Free Scholarships and Fellowship Grants

A scholarship or fellowship grant is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution.

A scholarship or fellowship grant is tax free only to the extent :

It doesn't exceed your qualified education expenses;

It isn't designated or earmarked for other purposes (such as room and board), and doesn't require (by its terms) that it can't be used for qualified education expenses; and

It doesn't represent payment for teaching, research, or other services required as a condition for receiving the scholarship. For exceptions, see Payment for services , later.

Use Worksheet 1-1 to figure the amount of a scholarship or fellowship grant you can exclude from gross income.

You are a candidate for a degree if you:

Attend a primary or secondary school or are pursuing a degree at a college or university; or

Attend an educational institution that:

Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and

Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency.

An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it regularly carries on its educational activities.

For purposes of tax-free scholarships and fellowship grants, these are expenses for:

Tuition and fees required to enroll at or attend an eligible educational institution; and

Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. These items must be required of all students in your course of instruction.

Qualified education expenses don't include the cost of:

Room and board,

Clerical help, or

Equipment and other expenses that aren't required for enrollment in or attendance at an eligible educational institution.

Generally, you can't exclude from your gross income the part of any scholarship or fellowship grant that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. This applies even if all candidates for a degree must perform the services to receive the degree. However, see Exceptions next.

You don't have to treat as payment for services the part of any scholarship or fellowship grant that represents payment for teaching, research, or other services if you receive the amount under:

The National Health Service Corps Scholarship Program,

The Armed Forces Health Professions Scholarship and Financial Assistance Program, or

A comprehensive student work-learning-service program (as defined in section 448(e) of the Higher Education Act of 1965) operated by a work college (as defined in that section).

You received a scholarship of $2,500. The scholarship wasn't received under any of the exceptions mentioned above. As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Of the $2,500 scholarship, $1,000 represents payment for teaching. The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Your qualified education expenses were at least $1,500. Assuming that all other conditions are met, the most you can exclude from your gross income is $1,500. The $1,000 you received for teaching must be included in your gross income.

You are a candidate for a degree at a medical school. You receive a scholarship (not under any of the exceptions mentioned above) for your medical education and training. The terms of your scholarship require you to perform future services. A substantial penalty applies if you don't comply. The entire amount of your grant is taxable as payment for services in the year it is received.

Athletic Scholarships

An athletic scholarship is tax free only if and to the extent it meets the requirements discussed earlier.

You can use Worksheet 1-1 to figure the tax-free and taxable parts of your athletic scholarship.

Figuring tax-free and taxable (Worksheet 1-1) Scholarships and fellowship grantsTaxable scholarship and fellowship grant income (Worksheet 1-1) WorksheetsScholarships and fellowship grants (Worksheet 1-1)Worksheet 1-1. Taxable Scholarship and Fellowship Grant Income

If and to the extent your scholarship or fellowship grant doesn't meet the requirements described earlier, it is taxable and must be included in gross income. You can use Worksheet 1-1 to figure the tax-free and taxable parts of your scholarship or fellowship grant.

Reporting Scholarships and Fellowship Grants

Whether you must report your scholarship or fellowship grant depends on whether you must file a return and whether any part of your scholarship or fellowship grant is taxable.

If your only income is a completely tax-free scholarship or fellowship grant, you don't have to file a tax return and no reporting is necessary. If all or part of your scholarship or fellowship grant is taxable and you are required to file a tax return, report the taxable amount as explained below. You must report the taxable amount whether or not you received a Form W-2. If you receive an incorrect Form W-2, ask the payer for a corrected one.

For information on whether you must file a return, see Pub. 501, Dependents, Standard Deduction, and Filing Information, or your income tax form instructions.

How you report any taxable scholarship or fellowship grant income depends on which return you file.

If you file Form 1040 or 1040-SR, include any taxable amount reported to you in box 1 of Form W-2 in the total on line 1a. Include any taxable amount not reported to you in box 1 of Form W-2 on Schedule 1 (Form 1040), line 8r.

If you file Form 1040-NR, report any taxable amount on Schedule 1 (Form 1040), line 8r. Generally, you must report the amount reported to you in box 2 of Form(s) 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. For more information, see the Instructions for Form 1040-NR.

Other Types of Educational Assistance

The following discussions deal with other common types of educational assistance.

A Fulbright grant is generally treated as a scholarship or fellowship grant in figuring how much of the grant is tax free.

These need-based grants are treated as scholarships for purposes of determining their tax treatment. They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded.

An appointment to a U.S. military academy isn't a scholarship or fellowship grant. Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Include this pay in your income in the year you receive it.

Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Don't include these payments as income on your federal tax return.

If you qualify for one or more of the education tax benefits discussed in chapters 2 through 11, you may have to reduce the amount of education expenses qualifying for a specific tax benefit by part or all of your VA payments. This applies only to the part of your VA payments that is required to be used for education expenses.

You may want to visit the Veterans Administration website at www.va.gov/education for specific information about the various VA benefits for education.

You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Neither of these benefits is taxable and you don't report them on your tax return. You also want to claim an American opportunity credit on your return. Your total tuition charges are $5,000. To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. You don't subtract any amount of the BHA because it was paid to you and its use wasn't restricted.

Qualified Tuition Reduction

If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. This is called a tuition reduction. You don't have to include a qualified tuition reduction in your income.

A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. You don't have to use the tuition reduction at the eligible educational institution from which you received it. In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income.

The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education.

You must include in your income any tuition reduction you receive that is payment for your services.

An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it regularly carries on its educational activities.

Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. The group must be defined under a reasonable classification set up by the employer. The classification must not discriminate in favor of owners, officers, or highly compensated employees.

Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. This applies even if all candidates for a degree must perform the services to receive the degree. However, see Exceptions next.

You don't have to include in income the part of any scholarship or fellowship grant that represents payment for teaching, research, or other services if you receive the amount under:

Education Below the Graduate Level

If you receive a tuition reduction for education below the graduate level (including primary and secondary school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below.

You are an employee of the eligible educational institution.

You were an employee of the eligible educational institution, but you retired or left on disability.

You are the surviving spouse of an individual who died while an employee of the eligible educational institution or who retired or left on disability.

You are the dependent child or spouse of an individual described in (1) through (3) above.

For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died.

For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents.

A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met.

It is provided by an eligible educational institution.

You are a graduate student who performs teaching or research activities for the educational institution.

Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Report the amount from box 1 of Form W-2 on Form 1040 or 1040-SR, line 1a.

2. American Opportunity Credit

Educational institution's EIN required. To claim the American opportunity credit, you must provide the educational institution's employer identification number (EIN) on your Form 8863. You should be able to obtain this information from Form 1098-T or the educational institution.

Form 8862 may be required. If your American opportunity credit was denied or reduced for any reason other than a math or clerical error for any tax year beginning after 2015, you must attach a completed Form 8862, Information To Claim Certain Credits After Disallowance, to your tax return for the next year for which you claim the credit. See Form 8862 and its instructions for details.

Form 1098-T requirement. To be eligible to claim the American opportunity credit, the law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition Statement, from an eligible educational institution, whether domestic or foreign. However, you may claim the credit if the student doesn't receive a Form 1098-T because the student's educational institution isn't required to furnish a Form 1098-T to the student under existing rules (for example, if the student is a qualified nonresident alien, has qualified education expenses paid entirely with scholarships, has qualified education expenses paid under a formal billing arrangement, or is enrolled in courses for which no academic credit is awarded). If a student's educational institution isn't required to provide a Form 1098-T to the student, you may claim the credit without a Form 1098-T if you otherwise qualify, can demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses.You may also claim a credit if the student attended an eligible educational institution required to furnish Form 1098-T but the student doesn't receive Form 1098-T before you file your tax return (for example, if the institution is otherwise required to furnish the Form 1098-T and doesn't furnish it or refuses to do so) and you take the following required steps: After January 31, 2024, but before you file your 2023 tax return, you or the student must request that the educational institution furnish a Form 1098-T. You must fully cooperate with the educational institution's efforts to gather the information needed to furnish the Form 1098-T. You must also otherwise qualify for the benefit, be able to demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and substantiate the payment of qualified tuition and related expenses.

Ban on claiming the American opportunity credit. If you claim the American opportunity credit even though you're not eligible, you may be banned from claiming the credit for 2 or 10 years depending on your conduct. See Caution under Introduction below.

Taxpayer identification number (TIN) needed by due date of return. If you haven't been issued a TIN by the due date of your 2023 return (including extensions), you can't claim the American opportunity credit on either your original or an amended 2023 return. Also, the American opportunity credit isn't allowed on either your original or an amended 2023 return for a student who hasn't been issued a TIN by the due date of your return (including extensions).

For 2023, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. They are the American opportunity credit (this chapter) and the lifetime learning credit ( chapter 3 ).

This chapter explains:

Who can claim the American opportunity credit,

What expenses qualify for the credit,

Who is an eligible student,

Who can claim a dependent's expenses,

How to figure the credit,

How to claim the credit, and

When the credit must be repaid.

For 2023, you may be able to claim a credit of up to $2,500 for adjusted qualified education expenses paid for each student who qualifies for the American opportunity credit.

A tax credit reduces the amount of income tax you may have to pay. Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. Forty percent of the American opportunity credit may be refundable. This means that if the refundable portion of your credit is more than your tax, the excess will be refunded to you.

Your allowable American opportunity credit may be limited by the amount of your income. Also, the nonrefundable part of the credit may be limited by the amount of your tax.

See Table 2-1 for the basics of this credit. The details are discussed in this chapter.

For each student, you can elect for any year only one of the credits. For example, if you elect to claim the American opportunity credit for a dependent on your 2023 tax return, you can't use that same dependent's qualified education expenses to figure the lifetime learning credit for 2023.

If you pay qualified education expenses for more than one student in the same year, you can choose to claim the American opportunity credit on a per-student, per-year basis. If you pay qualified education expenses for a student (or students) for whom you don't claim the American opportunity credit, you can use the adjusted qualified education expenses of that student (or those students) in figuring your lifetime learning credit. This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year.

There are several differences between these two credits. For example, you can claim the American opportunity credit based on the same student's expenses for no more than 4 tax years. However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. The differences between these credits are shown in the Appendix near the end of this publication.

If your American opportunity credit was denied or reduced for any reason other than a math or clerical error for any tax year beginning after 2015, you must attach a completed Form 8862 to your tax return for the next tax year for which you claim the credit. See Form 8862 and its instructions for details.

Table 2-1. Overview of the American Opportunity Credit for 2023

Can You Claim the Credit?

The following rules will help you determine if you are eligible to claim the American opportunity credit on your tax return.

Generally, you can claim the American opportunity credit if all three of the following requirements are met.

You pay qualified education expenses of higher education.

You pay the education expenses for an eligible student.

The eligible student is either yourself, your spouse, or a dependent you claim on your tax return.

Qualified education expenses paid by a dependent you claim on your tax return, or by a third party for that dependent, are considered paid by you.

Generally, you can claim the American opportunity credit for a student only if all of the following four requirements are met.

As of the beginning of 2023, the student had not completed the first 4 years of postsecondary education (generally, the freshman through senior years of college), as determined by the eligible educational institution. For this purpose, don't include academic credit awarded solely because of the student's performance on proficiency examinations.

The American opportunity credit has not been claimed by you or anyone else (see below) for this student for any 4 tax years before 2023. If the American opportunity credit has been claimed for this student for any 3 or fewer tax years before 2023, this requirement is met.

For at least one academic period beginning (or treated as beginning) in 2023, the student both:

Was enrolled in a program that leads to a degree, certificate, or other recognized educational credential; and

Carried at least one-half the normal full-time workload for their course of study.

The standard for what is half of the normal full-time workload is determined by each eligible educational institution. However, the standard may not be lower than any of those established by the U.S. Department of Education under the Higher Education Act of 1965.

For 2023, treat an academic period beginning in the first 3 months of 2024 as if it began in 2023 if qualified education expenses for the student were paid in 2023 for that academic period. See Prepaid expenses , later.

As of the end of 2023, the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance.

Sharon was eligible for the American opportunity credit for 2017, 2018, 2020, and 2022. Sharon’s parents claimed the American opportunity credit for Sharon on their 2017, 2018, and 2020 tax returns. Sharon claimed the American opportunity credit on her 2022 tax return. The American opportunity credit has been claimed for Sharon for 4 tax years before 2023. Therefore, the American opportunity credit can't be claimed for Sharon for 2023. If Sharon were to file Form 8863 for 2023, the box on Part III, line 23, should be checked “Yes” and only the lifetime learning credit would be able to be claimed.

Wilbert was eligible for the American opportunity credit for 2019, 2020, 2021, and 2023. Wilbert’s parents claimed the American opportunity credit for Wilbert on their tax returns for 2019, 2020, and 2021. No one claimed an American opportunity credit for Wilbert for any other tax year. The American opportunity credit has been claimed for Wilbert for only 3 tax years before 2023. Therefore, Wilbert meets the second requirement to be eligible for the American opportunity credit. If Wilbert were to file Form 8863 for 2023, the box on Part III, line 23, should be checked “No.” If Wilbert meets all of the other requirements, he is eligible for the American opportunity credit.

Glenda enrolls on a full-time basis in a degree program for the 2024 spring semester, which begins in January 2024. Glenda pays the tuition for the 2024 spring semester in December 2023. Because the tuition Glenda paid in 2023 relates to an academic period that begins in the first 3 months of 2024, the eligibility to claim an American opportunity credit in 2023 is determined as if the 2024 spring semester began in 2023. Therefore, Glenda satisfies this third requirement.

“Qualified education expenses” are defined later under Qualified Education Expenses . “Eligible students” are defined later under Who Is an Eligible Student . A dependent you claim on your tax return is defined later under Who Can Claim a Dependent's Expenses .

You may find Figure 2-1 helpful in determining if you can claim an American opportunity credit on your tax return.

Figure 2-1. Can You Claim the American Opportunity Credit for 2023?

Figure 2-1 Can you claim the American opportunity credit for 2023?

Summary: This flowchart is used to determine if you qualify to claim the American opportunity Credit for 2023.

This is the start of the flowchart.

Decision (1)

Did you pay qualified education expenses in 2023 for an eligible student?*

Decision (2)

Did the academic period for which you paid qualified education expenses begin in 2023 or the first 3 months of 2024?

Decision (3)

Is the eligible student you, your spouse (if married filing jointly), or your dependent you claim on your tax return?

Decision (4)

Are you listed as a dependent on another person's tax return?

Decision (5)

Is your filing status married filing separately?

Decision (6)

For any part of 2023, were you (or your spouse) a nonresident alien who didn’t elect to be treated as a resident alien for tax purposes?

Decision (7)

Is your modified adjusted gross income (MAGI) less than $90,000 ($180,000 if married filing jointly)?

Decision (8)

Did you use the same expenses to claim a deduction or credit?

Decision (9)

Were the same expenses paid entirely with a tax-free scholarship, grant, or employer-provided educational assistance?

Decision (10)

Did you or someone else receive a refund of all the expenses?

Process (a)

You can't claim the American opportunity credit for 2023

Process (b)

You can claim the American opportunity credit for 2023.**

This is the end of the flowchart.

Please click here for the text description of the image.

You can't claim the American opportunity credit for 2023 if any of the following apply.

Your filing status is married filing separately.

You are claimed as a dependent on another person's tax return, such as your parent's return. See Who Can Claim a Dependent's Expenses , later.

Your modified adjusted gross income (MAGI) is $90,000 or more ($180,000 or more if married filing jointly). MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit .

You (or your spouse) were a nonresident alien for any part of 2023 and the nonresident alien didn't elect to be treated as a resident alien for tax purposes. More information on nonresident aliens can be found in Pub. 519, U.S. Tax Guide for Aliens.

You weren’t issued an SSN (or ITIN) by the due date of your 2023 return (including extensions). You can't claim the American opportunity credit on either your original or an amended 2023 return. Also, you can't claim this credit on your original or an amended 2023 return for a student who wasn’t issued an SSN, ATIN, or ITIN by the due date of your return (including extensions). If an ATIN or ITIN is applied for on or before the due date of a 2023 return (including extensions) and the IRS issues an ATIN or ITIN as a result of the application, the IRS will consider the ATIN or ITIN as issued on or before the due date of the return.

What Expenses Qualify?

The American opportunity credit is based on adjusted qualified education expenses you pay for yourself, your spouse, or a dependent you claim on your tax return. Generally, the credit is allowed for adjusted qualified education expenses paid in 2023 for an academic period beginning in 2023 or beginning in the first 3 months of 2024.

For example, if you paid $1,500 in December 2023 for qualified tuition for the spring 2024 semester beginning January 2024, you can use that $1,500 in figuring your 2023 credit.

An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. If an educational institution uses credit hours or clock hours and doesn't have academic terms, each payment period can be treated as an academic period.

You can claim an American opportunity credit for qualified education expenses paid with the proceeds of a loan. Use the expenses to figure the American opportunity credit for the year in which the expenses are paid, not the year in which the loan is repaid. Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account.

You can claim an American opportunity credit for qualified education expenses not refunded when a student withdraws.

Qualified Education Expenses

For purposes of the American opportunity credit, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution.

An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions meet this definition.

An eligible educational institution also includes certain educational institutions located outside the United States that are eligible to participate in a student aid program administered by the U.S. Department of Education.

Student activity fees are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attendance.

However, expenses for books, supplies, and equipment needed for a course of study are included in qualified education expenses whether or not the materials are purchased from the educational institution.

Qualified education expenses paid in 2023 for an academic period that begins in the first 3 months of 2024 can be used in figuring an education credit for 2023 only. See Academic period , earlier. For example, if you pay $2,000 in December 2023 for qualified tuition for the 2024 winter quarter that begins in January 2024, you can use that $2,000 in figuring an education credit for 2023 only (if you meet all the other requirements).

In the following examples, assume that each student is an eligible student at an eligible educational institution.

Jefferson is a sophomore in University V's degree program in dentistry. This year, in addition to tuition, there is a requirement to pay a fee to the university for the rental of the dental equipment used in this program. Because the equipment rental is needed for this course of study, Jefferson's equipment rental fee is a qualified expense.

Grace and William, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. William bought the books from a friend; Grace bought the books at College W's bookstore. Both are qualified education expenses for the American opportunity credit.

When Kelly enrolled at College X for the freshman year, the school required payment of a separate student activity fee in addition to the tuition. This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. No portion of the fee covers personal expenses. Although labeled as a student activity fee, the fee is required for Kelly's enrollment and attendance at College X and is a qualified expense.

You can't do any of the following.

Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an American opportunity credit based on those same expenses.

Claim an American opportunity credit for any student and use any of that student's expenses in figuring your lifetime learning credit.

Figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP) using the same expenses you used to figure the American opportunity credit. See Coordination With American Opportunity and Lifetime Learning Credits in chapter 6 and Coordination With American Opportunity and Lifetime Learning Credits in chapter 7 .

Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. See Adjustments to Qualified Education Expenses next.

For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. The result is the amount of adjusted qualified education expenses for each student.

For tax-free educational assistance received in 2023, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. See Academic period , earlier.

Some tax-free educational assistance received after 2023 may be treated as a refund of qualified education expenses paid in 2023. This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2023 for qualified education expenses paid on behalf of a student in 2023 (or attributable to enrollment at an eligible educational institution during 2023).

If this tax-free educational assistance is received after 2023 but before you file your 2023 income tax return, see Refunds received after 2023 but before your income tax return is filed , later. If this tax-free educational assistance is received after 2023 and after you file your 2023 income tax return, see Refunds received after 2023 and after your income tax return is filed , later.

Tax-free educational assistance includes:

The tax-free parts of scholarships and fellowship grants (see Tax-Free Scholarships and Fellowship Grants in chapter 1 );

The tax-free part of Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1 );

Employer-provided educational assistance (see chapter 10 );

Veterans' educational assistance (see Veterans' Benefits in chapter 1 ); and

Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance.

Generally, any scholarship or fellowship grant is treated as tax free. However, a scholarship or fellowship grant isn't treated as tax free to the extent the student includes it in gross income (the student may or may not be required to file a tax return for the year the scholarship or fellowship grant is received) and either of the following is true.

The scholarship or fellowship grant (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1.

The scholarship or fellowship grant (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1.

A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Some tax-free educational assistance received after 2023 may be treated as a refund. See Tax-free educational assistance , earlier.

For each student, figure the adjusted qualified education expenses for 2023 by adding all the qualified education expenses for 2023 and subtracting any refunds of those expenses received from the eligible educational institution during 2023.

If anyone receives a refund after 2023 of qualified education expenses paid on behalf of a student in 2023 and the refund is paid before you file an income tax return for 2023, the amount of qualified education expenses for 2023 is reduced by the amount of the refund.

If anyone receives a refund after 2023 of qualified education expenses paid on behalf of a student in 2023 and the refund is paid after you file an income tax return for 2023, you may need to repay some or all of the credit. See Credit recapture next.

If any tax-free educational assistance for the qualified education expenses paid in 2023, or any refund of your qualified education expenses paid in 2023, is received after you file your 2023 income tax return, you must recapture (repay) any excess credit. You do this by refiguring the amount of your adjusted qualified education expenses for 2023 by reducing the expenses by the amount of the refund or tax-free educational assistance. You then refigure your education credit(s) for 2023 and figure the amount by which your 2023 tax liability would have increased if you claimed the refigured credit(s). Include that amount as an additional tax for the year the refund or tax-free assistance was received.

You paid $7,000 tuition and fees in August 2023, and your child began college in September 2023. You filed your 2023 tax return on February 17, 2024, and claimed an American opportunity credit of $2,500. After you filed your return, you received a refund of $4,000. You must refigure your 2023 American opportunity credit using $3,000 of qualified education expenses instead of $7,000. The refigured credit is $2,250. The increase to your tax liability is $250. Include the difference of $250 as additional tax on your 2024 tax return. See the instructions for your 2024 income tax return to determine where to include this tax.

Don't reduce qualified education expenses by amounts paid with funds the student receives as:

Payment for services, such as wages;

An inheritance; or

A withdrawal from the student's personal savings.

Don't reduce the qualified education expenses by any scholarship or fellowship grant reported as income on the student's tax return in the following situations.

The use of the money is restricted, by the terms of the scholarship or fellowship grant, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1.

The use of the money isn't restricted.

Joan paid $3,000 for tuition and $5,000 for room and board at University X. The university did not require payment of any fees in addition to the tuition in order to enroll in or attend classes. To help pay these costs, Joan was awarded a $2,000 scholarship and a $4,000 student loan. The terms of the scholarship state that it can be used to pay any of Joan's college expenses.

University X applies the $2,000 scholarship against Joan's $8,000 total bill, and Joan pays the $6,000 balance of the bill from University X with a combination of the student loan and personal savings. Joan doesn't report any portion of the scholarship as income on the tax return.

In figuring the amount of either education credit (American opportunity or lifetime learning), Joan must reduce the qualified education expenses by the amount of the scholarship ($2,000) because the entire scholarship was excluded from the reported income on Joan’s tax return. The student loan isn't tax-free educational assistance, so the qualified expenses don't need to be reduced by any part of the loan proceeds. Joan is treated as having paid $1,000 in qualified education expenses ($3,000 tuition − $2,000 scholarship).

The facts are the same as in Example 1 , except that Joan reports the entire scholarship as income on the tax return. Because Joan reported the entire $2,000 scholarship as income, the qualified education expenses don't need to be reduced. Joan is treated as having paid $3,000 in qualified education expenses.

You may be able to increase your American opportunity credit when the student (you, your spouse, or your dependent) includes certain scholarships or fellowship grants in the student's gross income. Your credit may increase only if the amount of the student's qualified education expenses minus the total amount of scholarships and fellowship grants is less than $4,000. If this situation applies, consider including some or all of the scholarship or fellowship grant in the student's income in order to treat the included amount as paying nonqualified expenses instead of qualified education expenses. Nonqualified expenses are expenses such as room and board that aren't qualified education expenses such as tuition and related fees.

Scholarships and fellowship grants that the student includes in income don't reduce the student's qualified education expenses available to figure your American opportunity credit. Thus, including enough scholarship or fellowship grant in the student's income to report up to $4,000 in qualified education expenses for your American opportunity credit may increase the credit by enough to increase your tax refund or reduce the amount of tax you owe even considering any increased tax liability from the additional income. However, the increase in tax liability as well as the loss of other tax credits may be greater than the additional American opportunity credit and may cause your tax refund to decrease or the amount of tax you owe to increase. Your specific circumstances will determine what amount, if any, of scholarship or fellowship grant to include in income to maximize your tax refund or minimize the amount of tax you owe.

The scholarship or fellowship grant must be one that may qualify as a tax-free scholarship under the rules discussed in chapter 1 . Also, the scholarship or fellowship grant must be one that may (by its terms) be used for nonqualified expenses. Finally, the amount of the scholarship or fellowship grant that is applied to nonqualified expenses can't exceed the amount of the student's actual nonqualified expenses that are paid in the tax year. This amount may differ from the student's living expenses estimated by the student's school in figuring the official cost of attendance under student aid rules.

The fact that the educational institution applies the scholarship or fellowship grant to qualified education expenses, such as tuition and related fees, doesn't prevent the student from choosing to apply certain scholarships or fellowship grants to the student’s actual nonqualified expenses. By making this choice (that is, by including the part of the scholarship or fellowship grant applied to the student’s nonqualified expenses in income), the student may increase taxable income and may be required to file a tax return. But this allows payments made in cash, by check, by credit or debit card, or with borrowed funds such as a student loan to be applied to qualified education expenses.

Example 1—No scholarship.

Bill, age 28 and unmarried, enrolled full-time in 2023 as a first-year student at a local college to earn a degree in law enforcement. This was Bill’s first year of postsecondary education. During 2023, Bill paid $5,600 for qualified education expenses and $4,400 for room and board for the fall 2023 semester. Bill and the college meet all the requirements for the American opportunity credit. Bill's adjusted gross income (AGI) and MAGI, for purposes of figuring the credit, are $37,350. Bill claims the standard deduction of $13,850, resulting in taxable income of $23,500 and an income tax liability before credits of $2,603. Bill claims no credits other than the American opportunity credit. Bill figures the American opportunity credit based on qualified education expenses of $4,000, which results in a credit of $2,500 and a tax liability after credits of $103 ($2,603 − $2,500).

Example 2—Scholarship excluded from income.

The facts are the same as in Example 1—No scholarship , except that Bill was awarded a $5,600 scholarship. Under the terms of the scholarship, it may be used to pay any educational expenses, including room and board. If Bill excludes the scholarship from income, it will be deemed (for purposes of figuring the education credit) to have been applied to pay tuition, required fees, and course materials. Bill’s adjusted qualified education expenses would be zero and there would be no education credit. Therefore, Bill's tax liability after credits would be $2,603.

Example 3—Scholarship partially included in income.

The facts are the same as in Example 2—Scholarship excluded from income . If, unlike Example 2 , Bill includes $4,000 of the scholarship in income, the $4,000 will be deemed to have been applied to pay for room and board. The remaining $1,600 of the $5,600 scholarship would reduce the qualified education expenses, and the adjusted qualified education expenses would be $4,000. Bill's AGI and MAGI would increase to $41,350, the taxable income would increase to $27,500, and the tax liability before credits would increase to $3,083. Based on the adjusted qualified education expenses of $4,000, Bill would be able to claim an American opportunity credit of $2,500 and the tax liability after credits would be $583 ($3,083 − $2,500).

Example 4—Scholarship applied by the postsecondary school to tuition.

The facts are the same as in Example 3—Scholarship partially included in income , except the $5,600 scholarship is paid directly to the local college. The fact that the local college applies the scholarship to Bill's tuition and related fees doesn't prevent Bill from including $4,000 of the scholarship in income. As in Example 3 , by doing so, Bill will be deemed to have applied $4,000 to pay for room and board. Bill would be able to claim the American opportunity credit of $2,500 and the tax liability after credits would be $583.

Example 5—Student with a dependent child.

Jane, age 28 and unmarried, enrolled full-time as a first-year student at a local technical college to get a certificate as a computer technician. This was Jane’s first year of postsecondary education. During 2023, Jane paid $6,000 for qualified education expenses. Jane and the college meet all the requirements for the American opportunity credit. Jane has a dependent child, age 10, who is a qualifying child for purposes of receiving the earned income credit (EIC) and the child tax credit. Jane's wages are $21,400. Jane withheld no income taxes on these wages and has no other income or adjustments. Jane was awarded a $5,500 scholarship. Under the terms of the scholarship, it may be used to pay tuition and any living expense, including rent. Jane paid $10,000 in living expenses in 2023.

If Jane excludes the entire scholarship from income , Jane will be deemed to have applied the entire scholarship to pay qualified education expenses. The AGI and MAGI would be $21,400. The tax liability before any credits would be $61. The qualified education expenses would be reduced to $500. Jane would be able to receive a $261 American opportunity credit ($200 refundable and $61 nonrefundable), a $1,600 additional child tax credit, and a $3,995 EIC. In total, Jane would be able to receive a tax refund of $5,795.

If Jane includes the entire scholarship in income , Jane will be deemed to have applied the entire scholarship to pay living expenses. The qualified education expenses would be $6,000, and the AGI and MAGI would be $26,900. The tax liability before any credits would be $613. Jane would be able to receive a $1,613 American opportunity credit ($1,000 refundable and $613 nonrefundable), a $1,600 additional child tax credit, and a $3,138 EIC. In total, Jane would be able to receive a tax refund of $5,738.

If Jane includes $3,500 of the scholarship in income , Jane will be deemed to have applied $3,500 of the scholarship to pay living expenses, and $2,000 to pay qualified education expenses. The qualified education expenses would be $4,000, and the AGI and MAGI would be $24,900. The tax liability before any credits would be $413. Jane would be able to receive a $1,413 American opportunity credit ($1,000 refundable and $413 nonrefundable), a $1,600 additional child tax credit, and a $3,457 EIC. In total, Jane would be able to receive a tax refund of $6,057.

If Jane includes $1,500 of the scholarship in income , Jane will be deemed to have applied $1,500 of the scholarship to pay living expenses, and $4,000 to pay qualified education expenses. The qualified education expenses would be $2,000, and the AGI and MAGI would be $22,900. The tax liability before any credits would be $211. Jane would be able to receive a $1,011 American opportunity credit ($800 refundable and $211 nonrefundable), a $1,600 additional child tax credit, and a $3,777 EIC. In total, Jane would be able to receive a tax refund of $6,177. This is the highest tax refund among these scenarios.

Whether you will benefit from applying a scholarship or fellowship grant to nonqualified expenses will depend on the amount of the student's qualified education expenses, the amount of the scholarship or fellowship grant, and whether the scholarship or fellowship grant may (by its terms) be used for nonqualified expenses. Any benefit will also depend on the student’s federal and state marginal tax rates as well as any federal and state tax credits the student claims. Before deciding, look at the total amount of your federal and state tax refunds or taxes owed and, if the student is your dependent, the student’s tax refunds or taxes owed. For example, if you are the student and you also claim the EIC, choosing to apply a scholarship or fellowship grant to nonqualified expenses by including the amount in your income may benefit you if the increase to your American opportunity credit is more than the decrease to your EIC.

Expenses That Don't Qualify

Qualified education expenses don't include amounts paid for:

Medical expenses (including student health fees);

Room and board;

Transportation; or

Similar personal, living, or family expenses.

Qualified education expenses generally don't include expenses that relate to any course of instruction or other education that involves sports, games, or hobbies, or any noncredit course. However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify.

Some eligible educational institutions combine all of their fees for an academic period into one amount. If you don't receive or don't have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed earlier, contact the institution. The institution is generally required to make this allocation and provide you with the amount you paid for qualified education expenses on Form 1098-T. See Figuring the Credit , later, for more information about Form 1098-T.

To claim the American opportunity credit, the student for whom you pay qualified education expenses must be an eligible student. This is a student who meets all of the following requirements.

The student didn't have expenses that were used to figure an American opportunity credit in any 4 earlier tax years.

The student hadn't completed the first 4 years of postsecondary education (generally, the freshman, sophomore, junior, and senior years of college) before 2023.

For at least one academic period beginning in 2023 (or the first 3 months of 2024 if the qualified expenses were paid in 2023), the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential.

The student hasn't been convicted of any federal or state felony for possessing or distributing a controlled substance as of the end of 2023.

A student has completed the first 4 years of postsecondary education if the institution at which the student is enrolled awards the student 4 years of academic credit at that institution for coursework completed by the student before 2023. This student generally wouldn't be an eligible student for purposes of the American opportunity credit.

Any academic credit awarded solely on the basis of the student's performance on proficiency examinations is disregarded in determining whether the student has completed 4 years of postsecondary education.

A student was enrolled at least half-time if the student was taking at least half the normal full-time workload for their course of study.

Figure 2-2. Who Is an Eligible Student for the American Opportunity Credit?

Note under title: This chart is provided to help you quickly decide whether a student is eligible for the American opportunity credit. See the text for more details.

Did the student complete the first 4 years of postsecondary education before the beginning of the tax year?

Was the American opportunity credit claimed in at least 4 prior tax years for this student?

Was the student enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential for at least one academic period beginning during 2023 (or the first 3 months of 2024 if the qualified expenses were paid in 2023)?

Is the student free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year?

The student isn't an eligible student.

The student is an eligible student.

Mack graduated from high school in June 2022. In September, Mack enrolled in an undergraduate degree program at College U, and attended full-time for both the 2022 fall and 2023 spring semesters. For the 2023 fall semester, Mack was enrolled less than half-time. Because Mack was enrolled in an undergraduate degree program on at least a half-time basis for at least one academic period that began in 2022 and at least one academic period that began in 2023, Mack is an eligible student for tax years 2022 and 2023 (including the 2023 fall semester when Mack enrolled at College U on less than a half-time basis).

After taking classes at College V on a part-time basis for a few years, Shelly became a full-time student for the 2023 spring semester. College V classified Shelly as a second-semester senior (fourth year) for the 2023 spring semester and as a first-semester graduate student (fifth year) for the 2023 fall semester. Because College V didn't classify Shelly as having completed the first 4 years of postsecondary education as of the beginning of 2023, Shelly is an eligible student for tax year 2023. Therefore, the qualified education expenses paid for the 2023 spring semester and the 2023 fall semester are taken into account in figuring the American opportunity credit for 2023.

During the 2022 fall semester, Larry was a high school student who took classes on a half-time basis at College X. Larry wasn't enrolled as part of a degree program at College X because College X only admits students to a degree program if they have a high school diploma or equivalent. Because Larry wasn't enrolled in a degree program at College X during 2022, Larry wasn't an eligible student for tax year 2022.

The facts are the same as in Example 3 . During the 2023 spring semester, Larry again attended College X but not as part of a degree program. Larry graduated from high school in June 2023. For the 2023 fall semester, Larry enrolled as a full-time student in College X as part of a degree program, and College X awarded Larry credit for the prior coursework at College X. Because Larry was enrolled in a degree program at College X for the 2023 fall term on at least a half-time basis, Larry is an eligible student for all of tax year 2023. Therefore, the qualified education expenses paid for classes taken at College X during both the 2023 spring semester (during which Larry wasn't enrolled in a degree program) and the 2023 fall semester are taken into account in figuring any American opportunity credit.

Dee graduated from high school in June 2022. In January 2023, Dee enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a travel agent. Dee completed the program in December 2023 and was awarded a certificate. In January 2024, Dee enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a computer programmer. Dee is an eligible student for both tax years 2023 and 2024 because the degree requirement, the workload requirement, and the year of study requirement for those years have been met.

Who Can Claim a Dependent's Expenses?

If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim an American opportunity credit for your dependent's expenses for that year.

For you to claim an American opportunity credit for your dependent's expenses, you must also claim your dependent on your tax return. You do this by listing your dependent's name and other required information on Form 1040 or 1040-SR.

If you claim on your tax return an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. Include these expenses when figuring the amount of your American opportunity credit.

If you claim a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the American opportunity credit. If neither you nor anyone else claims the dependent, only the dependent can include any expenses you paid when figuring the American opportunity credit.

Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. If you claim the student as a dependent on your tax return, you are considered to have paid the expenses.

In 2023, Todd’s grandparent makes a payment directly to an eligible educational institution for Todd's qualified education expenses. For purposes of claiming an American opportunity credit, Todd is treated as receiving the money from the grandparent and, in turn, paying the qualified education expenses himself.

Unless Todd is claimed as a dependent on someone else's 2023 tax return, only Todd can use the payment to claim an American opportunity credit.

If anyone, such as Todd's parents, claims Todd on their 2023 tax return, whoever claims Todd may be able to use the expenses to claim an American opportunity credit. If anyone else claims Todd, Todd can't claim an American opportunity credit.

When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1.

Figuring the Credit

The amount of the American opportunity credit (per eligible student) is the sum of:

100% of the first $2,000 of qualified education expenses you paid for the eligible student, and

25% of the next $2,000 of qualified education expenses you paid for that student.

The maximum amount of American opportunity credit you can claim in 2023 is $2,500 multiplied by the number of eligible students. You can claim the full $2,500 for each eligible student for whom you paid at least $4,000 of adjusted qualified education expenses. However, the credit may be reduced based on your MAGI. See Effect of the Amount of Your Income on the Amount of Your Credit , later.

Jack and Kay are married and file a joint tax return. For 2023, they claim their dependent child on their tax return. Their MAGI is $70,000. Their child is in the junior (third) year of studies at the local university. Jack and Kay paid qualified education expenses of $4,300 in 2023.

Jack and Kay, their child, and the local university meet all of the requirements for the American opportunity credit. Jack and Kay can claim a $2,500 American opportunity credit in 2023. This is 100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000.

To help you figure your American opportunity credit, the student may receive Form 1098-T. Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2024. An institution will report payments received (box 1) for qualified education expenses. However, the amount on Form 1098-T might be different from what you paid. When figuring the credit, use only the amounts you paid or are deemed to have paid in 2023 for qualified education expenses.

In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student.

The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and TIN.

Effect of the Amount of Your Income on the Amount of Your Credit

The amount of your American opportunity credit is phased out (gradually reduced) if your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you file a joint return). You can't claim an American opportunity credit if your MAGI is $90,000 or more ($180,000 or more if you file a joint return).

For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return.

If you file Form 1040 or 1040-SR, your MAGI is the AGI on line 11 of that form, modified by adding back any:

Foreign earned income exclusion,

Foreign housing exclusion,

Foreign housing deduction,

Exclusion of income by bona fide residents of American Samoa, and

Exclusion of income by bona fide residents of Puerto Rico.

Worksheet 2-1. MAGI for the American Opportunity Credit

If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 2–7 of Form 8863, Part I. The same method is shown in the following example.

You are filing a joint return and your MAGI is $165,000. In 2023, you paid $5,000 of qualified education expenses.

You figure a tentative American opportunity credit of $2,500 (100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000 of qualified education expenses).

Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($2,500) by a fraction. The numerator (top part) of the fraction is $180,000 (the upper limit for those filing a joint return) minus your MAGI. The denominator (bottom part) is $20,000, the range of incomes for the phaseout ($160,000 to $180,000). The result is the amount of your phased out (reduced) American opportunity credit ($1,875).

Refundable Part of Credit

Forty percent of the American opportunity credit is refundable for most taxpayers. However, if you were under age 24 at the end of 2023 and the conditions listed below apply to you, you can't claim any part of the American opportunity credit as a refundable credit on your tax return. Instead, your allowed credit (figured on Form 8863, Part II) will be used to reduce your tax as a nonrefundable credit only.

You don't qualify for a refund if items 1 (a, b, or c), 2, and 3 below apply to you.

Under age 18 at the end of 2023, or

Age 18 at the end of 2023 and your earned income (defined below) was less than one-half of your support (defined below), or

Over age 18 and under age 24 at the end of 2023 and a full-time student (defined below) and your earned income (defined below) was less than one-half of your support (defined below).

At least one of your parents was alive at the end of 2023.

You are filing a return as single, head of household, qualifying surviving spouse, or married filing separately for 2023.

Earned income includes wages, salaries, professional fees, and other payments received for personal services actually performed. Earned income includes the part of any scholarship or fellowship grant that represents payment for teaching, research, or other services performed by the student that are required as a condition for receiving the scholarship or fellowship grant. Earned income doesn't include that part of the compensation for personal services rendered to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered.

If you are a sole proprietor or a partner in a trade or business in which both personal services and capital are material income-producing factors, earned income also includes a reasonable allowance for compensation for personal services, but not more than 30% of your share of the net profits from that trade or business (after subtracting the deduction for one-half of self-employment tax). However, if capital isn't an income-producing factor and your personal services produced the business income, the 30% limit doesn't apply.

Your support includes food, shelter, clothing, medical and dental care, education, and the like. Generally, the amount of the item of support will be the amount of expenses incurred by the one furnishing such item. If the item of support is in the form of property or lodging, measure the amount of such item of support by its fair market value. However, a scholarship received by you isn't considered support if you are a full-time student. See Pub. 501 for details.

You are a full-time student for 2023 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution (defined earlier), or took a full-time, on-farm training course given by such an institution or by a state, county, or local government agency.

You claim the American opportunity credit by completing Form 8863 and submitting it with your Form 1040 or 1040-SR. Enter the nonrefundable part of the credit on Schedule 3 (Form 1040), line 3. Enter the refundable part of the credit on Form 1040 or 1040-SR, line 29.

3. Lifetime Learning Credit

Modified adjusted gross income (MAGI) limits. For 2023, the amount of your lifetime learning credit is gradually reduced (phased out) if your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you file a joint return). You can't claim the credit if your MAGI is $90,000 or more ($180,000 or more if you file a joint return). For more information, see Figuring the Credit .

Form 1098-T requirement. To be eligible to claim the lifetime learning credit, the law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition Statement, from an eligible educational institution, whether domestic or foreign.However, you may claim the credit if the student doesn't receive a Form 1098-T because the student's educational institution isn't required to furnish a Form 1098-T to the student under existing rules (for example, if the student is a qualified nonresident alien, has qualified education expenses paid entirely with scholarships, has qualified education expenses paid under a formal billing arrangement, or is enrolled in courses for which no academic credit is awarded). If a student's educational institution isn't required to provide a Form 1098-T to the student, you may claim the credit without a Form 1098-T if you otherwise qualify, can demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses.You may also claim the credit if the student attended an eligible educational institution required to furnish Form 1098-T but the student doesn't receive Form 1098-T before you file your tax return (for example, if the institution is otherwise required to furnish the Form 1098-T and doesn't furnish it or refuses to do so) and you take the following required steps: After January 31, 2024, but before you file your 2023 tax return, you or the student must request that the educational institution furnish a Form 1098-T. You must fully cooperate with the educational institution's efforts to gather the information needed to furnish the Form 1098-T. You must also otherwise qualify for the benefit, be able to demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and substantiate the payment of qualified tuition and related expenses.

For 2023, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. They are the American opportunity credit and the lifetime learning credit. This chapter discusses the lifetime learning credit. The American opportunity credit is discussed in chapter 2 .

Who can claim the lifetime learning credit,

For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all eligible students. There is no limit on the number of years the lifetime learning credit can be claimed for each student.

A tax credit reduces the amount of income tax you may have to pay. Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. The lifetime learning credit is a nonrefundable credit. This means that it can reduce your tax to zero, but if the credit is more than your tax, the excess won't be refunded to you.

Your allowable lifetime learning credit may be limited by the amount of your income and the amount of your tax.

For each student, you can elect for any year only one of the credits. For example, if you elect to claim the lifetime learning credit for a child on your 2023 tax return, you can't, for that same child, also claim the American opportunity credit for 2023.

If you are eligible to claim the lifetime learning credit and you are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both.

If you pay qualified education expenses for more than one student in the same year, you can choose to claim certain credits on a per-student, per-year basis. This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year.

There are several differences between these two credits. For example, you can claim the American opportunity credit for the same student for no more than 4 tax years. However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. The differences between these credits are shown in the Appendix near the end of this publication.

See Table 3-1 for the basics of the credit. The details are discussed in this chapter.

The following rules will help you determine if you are eligible to claim the lifetime learning credit on your tax return.

Generally, you can claim the lifetime learning credit if all three of the following requirements are met.

Table 3-1. Overview of the Lifetime Learning Credit for 2023

You may find Figure 3-1 helpful in determining if you can claim a lifetime learning credit on your tax return.

You can't claim the lifetime learning credit for 2023 if any of the following apply.

You are listed as a dependent on another person's tax return (such as your parents'). See Who Can Claim a Dependent's Expenses , later.

Your modified adjusted gross income (MAGI) is $90,000 or more ($180,000 or more if filing married filing jointly). MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit .

You (or your spouse) were a nonresident alien for any part of 2023 and the nonresident alien didn't elect to be treated as a resident alien for tax purposes. More information on nonresident aliens can be found in Pub. 519.

You claim the American opportunity credit (see chapter 2) for the same student in 2023.

The lifetime learning credit is based on qualified education expenses you pay for yourself, your spouse, or a dependent you claim on your tax return. Generally, the credit is allowed for qualified education expenses paid in 2023 for an academic period beginning in 2023 or in the first 3 months of 2024.

For example, if you paid $1,500 in December 2023 for qualified tuition for the spring 2024 semester beginning in January 2024, you may be able to use that $1,500 in figuring your 2023 credit.

You can claim a lifetime learning credit for qualified education expenses paid with the proceeds of a loan. You use the expenses to figure the lifetime learning credit for the year in which the expenses are paid, not the year in which the loan is repaid. Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account.

You can claim a lifetime learning credit for qualified education expenses not refunded when a student withdraws.

For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills.

Student activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution for enrollment or attendance.

Jackson is a sophomore in University V's degree program in dentistry. This year, in addition to tuition, Jackson is required to pay a fee to the university for the rental of the dental equipment that will be used in this program. Because the equipment rental fee must be paid to University V for enrollment and attendance, the equipment rental fee is a qualified expense.

Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Charles bought the books from a friend, so what was paid for them isn't a qualified education expense. Donna bought the books at College W's bookstore. Although Donna paid College W directly for the first-year books and materials, the payment isn't a qualified expense because the books and materials aren't required to be purchased from College W for enrollment or attendance at the institution.

When Marci enrolled at College X for freshman year, a separate student activity fee in addition to tuition had to be paid. This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and student government. No portion of the fee covers personal expenses. Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Therefore, it is a qualified expense.

Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime learning credit based on those same expenses.

Claim a lifetime learning credit for any student and use any of that student's expenses in figuring your American opportunity credit.

Claim a lifetime learning credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). See Coordination With American Opportunity and Lifetime Learning Credits in chapter 6 and Coordination With American Opportunity and Lifetime Learning Credits in chapter 7.

Figure 3-1. Can You Claim the Lifetime Learning Credit for 2023?

Summary: This flowchart is used to determine if you qualify to claim the lifetime learning credit for 2023.

For additional note, continue to Footnote 1.

For any part of 2023, were you (or your spouse) a nonresident alien who didn't elect to be treated as a resident alien for tax purposes?

Do you have a tax liability (Form 1040 or 1040-SR, line 18, minus Schedule 3 (Form 1040), lines 1, 2, 6d, and 6l)?

Are you claiming an American opportunity credit for the same student?

Decision (11)

Were the same expenses paid with a tax-free scholarship, grant, or employer-provided assistance?

Decision (12)

Did you, or someone else, receive a refund of all the expenses?

You can't claim the lifetime learning credit for 2023.

You can claim the lifetime learning credit for 2023. For additional note, continue to Footnote 2.

Footnote 1: Qualified education expenses paid by a dependent you claim on your tax return or by a third party for that dependent, are considered paid by you.

Footnote 2: Your education credits may be limited to your tax liability minus certain credits. See Form 8863 for more details.

The tax-free part of scholarships and fellowship grants (see Tax-Free Scholarships and Fellowship Grants in chapter 1 );

The scholarship or fellowship grant (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1 .

The scholarship or fellowship grant (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1 .

If any tax-free educational assistance for the qualified education expenses paid in 2023 or any refund of your qualified education expenses paid in 2023 is received after you file your 2023 income tax return, you must recapture (repay) any excess credit. You do this by refiguring the amount of your adjusted qualified education expenses for 2023 by reducing the expenses by the amount of the refund or tax-free educational assistance. You then refigure your education credit(s) for 2023 and figure the amount by which your 2023 tax liability would have increased if you had claimed the refigured credit(s). Include that amount as an additional tax for the year the refund or tax-free assistance was received.

You pay $9,300 in tuition and fees in December 2023, and your child began college in January 2024. You filed your 2023 tax return on February 14, 2024, and claimed a lifetime learning credit of $1,860. You claimed no other tax credits. After you filed your return, your child withdrew from two courses and you received a refund of $2,900. You must refigure your 2023 lifetime learning credit using $6,400 of qualified education expenses instead of $9,300. The refigured credit is $1,280 and your tax liability increased by $580. See the instructions for your 2024 income tax return to determine where to include this tax.

The use of the money is restricted, by the terms of the scholarship or fellowship grant, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Qualified education expenses in chapter 1 .

You may be able to increase your lifetime learning credit when the student (you, your spouse, or your dependent) includes certain scholarships or fellowship grants in the student’s gross income. Your credit may increase only if the amount of the student's qualified education expenses minus the total amount of scholarships and fellowship grants is less than $10,000. If this situation applies, consider including some or all of the scholarship or fellowship grant in the student's income in order to treat the included amount as paying nonqualified expenses instead of qualified education expenses. Nonqualified expenses are expenses such as room and board that aren't qualified education expenses such as tuition and related fees.

Scholarships and fellowship grants that the student includes in income don't reduce the student's qualified education expenses available to figure your lifetime learning credit. Thus, including enough of the scholarship or fellowship grant in the student's income to report up to $10,000 in qualified education expenses for your lifetime learning credit may increase the credit by enough to increase your tax refund or reduce the amount of tax you owe even considering any increased tax liability from the additional income. However, the increase in tax liability as well as the loss of other tax credits may be greater than the additional lifetime learning credit and may cause your tax refund to decrease or the amount of tax you owe to increase. Your specific circumstances will determine what amount, if any, of the scholarship or fellowship grant to include in income to maximize your tax refund or minimize the amount of tax you owe.

The fact that the educational institution applies the scholarship or fellowship grant to qualified education expenses, such as tuition and related fees, doesn't prevent the student from choosing to apply certain scholarships or fellowship grants to the student's actual nonqualified expenses. By making this choice (that is, by including the part of the scholarship or fellowship grant applied to the student's nonqualified expenses in income), the student may increase taxable income and may be required to file a tax return. But this allows payments made in cash, by check, by credit or debit card, or with borrowed funds such as a student loan to be applied to qualified education expenses.

Judy, who is unmarried, is taking courses at a public community college to be recertified to teach in public schools. The adjusted gross income (AGI) and the MAGI, for purposes of the credit, are $28,700. Judy claims the standard deduction of $13,850, resulting in taxable income of $14,850 and a tax liability before credits of $1,565. Judy claims no credits other than the lifetime learning credit. In July 2023, Judy paid $700 for the summer 2023 semester; in August 2023, Judy paid $1,900 for the fall 2023 semester; and in December 2023, Judy paid another $1,900 for the spring semester beginning in January 2024. Judy and the college meet all requirements for the lifetime learning credit. All of the $4,500 tuition paid in 2023 can be used when figuring the 2023 lifetime learning credit. Judy claims a $900 lifetime learning credit and the tax liability after credits is $665.

The facts are the same as in Example 1—No scholarship , except that Judy was awarded a $1,500 scholarship. Under the terms of the scholarship, it may be used to pay any educational expenses, including room and board. If the scholarship is excluded from income, Judy will be deemed (for purposes of figuring the education credit) to have applied the scholarship to pay for tuition, required fees, and course materials. Only $3,000 of the $4,500 tuition paid in 2023 could be used when figuring the 2023 lifetime learning credit. The lifetime learning credit would be reduced to $600 and the tax liability after credits would be $965.

Example 3—Scholarship included in income.

The facts are the same as in Example 2—Scholarship excluded from income . If, unlike Example 2 , Judy includes the $1,500 scholarship in income, Judy will be deemed to have applied the entire scholarship to pay for room and board. Judy's AGI and MAGI would increase to $30,200, the taxable income would be $16,350, and the tax liability before credits would be $1,745. Judy would be able to use the $4,500 of adjusted qualified education expenses to figure the credit. Judy could claim a $900 lifetime learning credit and the tax liability after credits would be $845.

The facts are the same as in Example 3—Scholarship included in income , except the $1,500 scholarship is paid directly to the public community college. The fact that the public community college applies the scholarship to Judy's tuition and related fees doesn't prevent Judy from including the $1,500 scholarship in income. As in Example 3 , by doing so, Judy will be deemed to have applied the entire scholarship to pay for room and board. Judy could claim the $900 lifetime learning credit and the tax liability after credits would be $845.

Whether you will benefit from applying a scholarship or fellowship grant to nonqualified expenses will depend on the amount of the student's qualified education expenses, the amount of the scholarship or fellowship grant, and whether the scholarship or fellowship grant may (by its terms) be used for nonqualified expenses. Any benefit will also depend on the student's federal and state marginal tax rates as well as any federal and state tax credits the student claims. Before deciding, look at the total amount of your federal and state tax refunds or taxes owed and, if the student is your dependent, the student's tax refunds or taxes owed. For example, if you are the student and you also claim the earned income credit, choosing to apply a scholarship or fellowship grant to nonqualified expenses by including the amount in your income may not benefit you if the decrease to your earned income credit as a result of including the scholarship or fellowship grant in income is more than the increase to your lifetime learning credit as a result of including this amount in income.

Qualified education expenses generally don't include expenses that relate to any course of instruction or other education that involves sports, games, or hobbies, or any noncredit course. However, if the course of instruction or other education is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify.

Some eligible educational institutions combine all of their fees for an academic period into one amount. If you don't receive or don't have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. The institution is generally required to make this allocation and provide you with the amount you paid for qualified education expenses on Form 1098-T. See Figuring the Credit , later, for more information about Form 1098-T.

For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier).

If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim a lifetime learning credit for your dependent's expenses for that year.

For you to claim a lifetime learning credit for your dependent's expenses, you must also claim your dependent on your tax return. You do this by listing your dependent's name and other required information on Form 1040 or 1040-SR.

If you claim on your tax return an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. Include these expenses when figuring the amount of your lifetime learning credit.

If you claim a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the lifetime learning credit. If neither you nor anyone else claims the dependent, only the dependent can include any expenses you paid when figuring the lifetime learning credit.

In 2023, Todd’s grandparent makes a payment directly to an eligible educational institution for Todd‘s qualified education expenses. For purposes of claiming a lifetime learning credit, Todd is treated as receiving the money from the grandparent and, in turn, paying the qualified education expenses.

Unless Todd is claimed as a dependent on someone else's 2023 tax return, only Todd can use the payment to claim a lifetime learning credit.

If anyone, such as Todd's parents, claims Todd on their 2023 tax return, whoever claims Todd may be able to use the expenses to claim a lifetime learning credit. If anyone else claims Todd, Todd can't claim a lifetime learning credit.

When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1 .

The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students. The maximum amount of lifetime learning credit you can claim for 2023 is $2,000 (20% × $10,000). However, that amount may be reduced based on your MAGI. See Effect of the Amount of Your Income on the Amount of Your Credit , later.

Bruce and Toni are married and file a joint tax return. For 2023, their MAGI is $75,000. Toni is attending a local college (an eligible educational institution) to earn credits toward a degree in nursing. Toni already has a bachelor's degree in history and wants to become a nurse. In August 2023, Toni paid $5,000 of qualified education expenses for the fall 2023 semester. Bruce and Toni can claim a $1,000 (20% × $5,000) lifetime learning credit on their 2023 joint tax return.

To help you figure your lifetime learning credit, the student may receive Form 1098-T. Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2024. An institution will report payments received (box 1) for qualified education expenses. However, the amount on Form 1098-T might be different from what you paid. When figuring the credit, use only the amounts you paid or are deemed to have paid in 2023 for qualified education expenses.

The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number.

The amount of your lifetime learning credit is phased out (gradually reduced) if your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you file a joint return). You can't claim a lifetime learning credit if your MAGI is $90,000 or more ($180,000 or more if you file a joint return).

Lifetime learning creditModified adjusted gross income (MAGI)Worksheet 3-1 Modified adjusted gross income (MAGI)Lifetime learning creditWorksheet 3-1 WorksheetsLifetime learning credit MAGI calculation (Worksheet 3-1)Worksheet 3-1. MAGI for the Lifetime Learning Credit

If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 10–18 of Form 8863. The same method is shown in the following example.

You are filing a joint return with a MAGI of $161,000. In 2023, you paid $6,600 of qualified education expenses.

You figure the tentative lifetime learning credit (20% of the first $10,000 of qualified education expenses you paid for all eligible students). The result is a $1,320 (20% x $6,600) tentative credit.

Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($1,320) by a fraction. The numerator (top part) of the fraction is $180,000 (the upper limit for those filing a joint return) minus your MAGI. The denominator (bottom part) is $20,000, the range of incomes for the phaseout ($160,000 to $180,000). The result is the amount of your phased-out (reduced) lifetime learning credit ($1,254).

You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040-SR. Enter the credit on Schedule 3 (Form 1040), line 3.

4. Student Loan Interest Deduction

Modified adjusted gross income (MAGI) limits. For 2023, the amount of your student loan interest deduction is gradually reduced (phased out) if your MAGI is between $75,000 and $90,000 ($155,000 and $185,000 if you file a joint return). You can’t claim the deduction if your MAGI is $90,000 or more ($185,000 or more if you file a joint return). For more information, see Figuring the Deduction .

No double benefit allowed. You can’t deduct as interest on a student loan any interest paid by your employer after March 27, 2020, and before January 1, 2026, under an educational assistance program. See No Double Benefit Allowed .

Generally, personal interest you pay, other than certain mortgage interest, isn't deductible on your tax return. However, if your MAGI is less than $90,000 ($185,000 if filing a joint return), you may be allowed a special deduction for paying interest on a student loan (also known as an education loan) used for higher education. For most taxpayers, MAGI is the adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. This deduction can reduce the amount of your income subject to tax by up to $2,500.

The student loan interest deduction is claimed as an adjustment to income. This means you can claim this deduction even if you don't itemize deductions on Schedule A (Form 1040).

What type of loan interest you can deduct,

Whether you can claim the deduction,

What expenses you must have paid with the student loan,

How to figure the deduction, and

How to claim the deduction.

Table 4-1. Student Loan Interest Deduction at a Glance

Student loan interest defined.

Student loan interest is interest you paid during the year on a qualified student loan. It includes both required and voluntary interest payments.

Qualified Student Loan

This is a loan you took out solely to pay qualified education expenses (defined later) that were:

For you, your spouse, or a person who was your dependent (as defined later for this purpose) when you took out the loan;

Paid or incurred within a reasonable period of time before or after you took out the loan; and

For education provided during an academic period for an eligible student.

Loans from the following sources aren't qualified student loans.

A related person.

A qualified employer plan.

Generally, your dependent is someone who is either a:

Qualifying child, or

Qualifying relative.

For this purpose, the term “dependent” also includes any person you could have claimed as a dependent on your return except that:

You, or your spouse if filing jointly, could be claimed as a dependent of another taxpayer (like on your parent’s tax return);

The person filed a joint return; or

The person had gross income for the year that was equal to or more than $4,700 (for 2023).

Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program.

Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met.

The expenses relate to a specific academic period.

The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period.

If neither of the above situations applies, the reasonable period of time is usually determined based on all the relevant facts and circumstances.

An eligible student is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential.

You can't deduct interest on a loan you get from a related person. Related persons include:

Your spouse;

Your brothers and sisters;

Your half brothers and half sisters;

Your ancestors (parents, grandparents, etc.);

Your lineal descendants (children, grandchildren, etc.); and

Certain corporations, partnerships, trusts, and exempt organizations.

You can't deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan.

For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution. They include amounts paid for the following items.

Tuition and fees.

Room and board.

Books, supplies, and equipment.

Other necessary expenses (such as transportation).

The cost of room and board qualifies only to the extent it isn't more than:

The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student; or

If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution.

An eligible educational institution is generally any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions meet this definition.

For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training.

An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. The deductibility of interest on the loan isn't affected by the institution's subsequent loss of eligibility.

You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items.

Employer-provided educational assistance. See chapter 10 .

Tax-free distribution of earnings from a Coverdell education savings account (ESA). See Tax-Free Distributions in chapter 6 .

Tax-free distribution of earnings from a qualified tuition program (QTP). See Figuring the Taxable Portion of a Distribution in chapter 7 .

U.S. savings bond interest that you exclude from income because it is used to pay qualified education expenses. See chapter 9 .

The tax-free part of scholarships and fellowship grants. See Tax-Free Scholarships and Fellowship Grants in chapter 1 .

Veterans' educational assistance. See Veterans' Benefits in chapter 1 .

Include as Interest

In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest.

In general, this is a one-time fee charged by the lender when a loan is made. To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. A loan origination fee treated as interest accrues over the life of the loan.

Loan origination fees weren't required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. If loan origination fees aren't included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan.

This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. No deduction for capitalized interest is allowed in a year in which no loan payments were made.

This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. See Qualified Education Expenses , earlier.

This includes interest on a loan used solely to refinance a qualified student loan of the same borrower. It also includes a single consolidation loan used solely to refinance two or more qualified student loans of the same borrower.

The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal.

In August 2022, you took out a $10,000 student loan to pay the tuition for your senior year of college. The lender charged a 3% loan origination fee ($300) that was withheld from the funds you received. The interest (5% simple) on this loan accrued while you completed your senior year and for 6 months after graduating. At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2022 through October 2023) and adding it to the outstanding principal balance of the loan. The loan is payable over 60 months, with a payment of $200.51 due on the first of each month, beginning November 2023.

You didn't receive a Form 1098-E for 2023 from the lender because the amount of interest you paid didn't require the lender to issue an information return. However, you did receive an account statement from the lender that showed the following 2023 payments on your outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest).

To determine the amount of interest that could be deducted on the loan for 2023, you start with the total amount of stated interest you paid, $87.89. Next, allocate the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. You then apply the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determine that the remaining amount of principal of both payments is treated as interest for tax purposes. Assuming that you qualify to claim the student loan interest deduction, you can deduct $401.02 ($87.89 + $10 + $303.13).

For 2024, you will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment you make and treat that amount as interest for tax purposes. You will also apply the remaining amount of capitalized interest ($625 − $303.13 = $321.87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes.

You can't claim a student loan interest deduction for any of the following items.

Interest you paid on a loan if, under the terms of the loan, you aren't legally obligated to make interest payments.

Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs.

Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the NHSC Loan Repayment Program) or certain other loan repayment assistance programs. For more information, see Student Loan Repayment Assistance in chapter 5 .

You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off.

Can You Claim the Deduction?

Generally, you can claim the deduction if all of the following requirements are met.

Your filing status is any filing status except married filing separately.

No one else is claiming you as a dependent on their tax return.

You are legally obligated to pay interest on a qualified student loan.

You paid interest on a qualified student loan.

Another taxpayer is claiming you as a dependent if they list your name and other required information on page 1 of their Form 1040, 1040-SR, or 1040-NR.

During 2023, you paid $600 interest on your qualified student loan. Only you are legally obligated to make the payments. No one claimed you as a dependent for 2023. Assuming all other requirements are met, you can deduct the $600 of interest you paid on your 2023 Form 1040 or 1040-SR.

During 2023, you paid $1,100 interest on your qualified student loan. Only you are legally obligated to make the payments. Your parents claimed you as a dependent on their 2023 tax return. In this case, neither you nor your parents may deduct the student loan interest you paid in 2023.

If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest.

You obtained a qualified student loan to attend college. After graduating from college, you worked as an intern for a nonprofit organization. As part of the internship program, the nonprofit organization made an interest payment on your behalf. This payment was treated as additional compensation and reported in box 1 of your Form W-2. Assuming all other qualifications are met, you can deduct this payment of interest on your tax return.

You obtained a qualified student loan to attend college. After graduating from college, the first monthly payment on the loan was due in December. As a gift, your mother made this payment. No one is claiming you as a dependent on their tax return. Assuming all other qualifications are met, you can deduct this payment of interest on your tax return.

You can't deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest).

You also can't deduct as interest on a student loan any amount paid from a distribution of earnings made from a QTP after 2018 to the extent the earnings are treated as tax free because they were used to pay student loan interest. For more information, see chapter 7 .

For payments made after March 27, 2020, and before January 1, 2026, do not deduct as interest on a student loan any interest paid by your employer under an educational assistance program. See chapter 10 .

Figuring the Deduction

Your student loan interest deduction is generally the smaller of:

The interest you paid during the tax year.

To help you figure your student loan interest deduction, you should receive Form 1098-E. Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2023 on one or more qualified student loans must send Form 1098-E (or an acceptable substitute) to each borrower by January 31, 2024.

For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. However, if you pay qualifying interest that isn't included on Form 1098-E, you can also deduct those amounts. See Allocating Payments Between Interest and Principal , earlier.

The lender may ask for a completed Form W-9S or similar statement to obtain the borrower's name, address, and taxpayer identification number. The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses.

Effect of the Amount of Your Income on the Amount of Your Deduction

The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $75,000 and $90,000 ($155,000 and $185,000 if you file a joint return). You can't claim a student loan interest deduction if your MAGI is $90,000 or more ($185,000 or more if you file a joint return).

For most taxpayers, MAGI is AGI as figured on their federal income tax return before subtracting any deduction for student loan interest. However, as discussed below, there may be other modifications.

Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction.

Table 4-2. Effect of MAGI on Student Loan Interest Deduction

If you file Form 1040 or 1040-SR, your MAGI is the AGI on line 11 of that form figured without taking into account any amount on Schedule 1 (Form 1040), line 21 (student loan interest deduction), and modified by adding back any:

If you file Form 1040-NR, your MAGI is the AGI on line 11 of that form figured without taking into account any amount on Schedule 1 (Form 1040), line 21 (student loan interest deduction).

If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. To figure the phaseout, multiply your interest deduction (before the phaseout, but not more than $2,500) by a fraction. The numerator (top part) is your MAGI minus $75,000 ($155,000 in the case of a joint return). The denominator (bottom part) is $15,000 ($30,000 in the case of a joint return). Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct.

During 2023, you paid $800 interest on a qualified student loan. Your 2023 MAGI is $170,000 and you are filing a joint return. You must reduce your deduction by $400, figured as follows.

The facts are the same as in Example 1 , except that you paid $2,750 interest. Your maximum deduction for 2023 is $2,500. You must reduce your maximum deduction by $1,250, figured as follows.

Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Schedule 1 (Form 1040) instructions included in the Instructions for Form 1040. However, if you are filing Form 2555, Foreign Earned Income; Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa; or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1.

The student loan interest deduction is an adjustment to income. To claim the deduction, enter the allowable amount on Schedule 1 (Form 1040), line 21.

Student loan interest deductionWorksheet 4-1 WorksheetsStudent loan interest deduction (Worksheet 4-1)Worksheet 4-1. Student Loan Interest Deduction Worksheet

5. student loan cancellations and repayment assistance.

Student loan forgiveness. The American Rescue Plan Act of 2021 modified the treatment of student loan forgiveness for discharges in 2021 through 2025.

Generally, if you are responsible for making loan payments, and the loan is canceled or repaid by someone else, you must include the amount that was canceled or paid on your behalf in your gross income for tax purposes. However, in certain circumstances, you may be able to exclude this amount from gross income if the loan was one of the following.

A loan for postsecondary educational expenses.

A private education loan.

A loan from an educational organization described in section 170(b)(1)(A)(ii).

A loan from an organization exempt from tax under section 501(a) to refinance a student loan.

Loan for Postsecondary Educational Expenses

This is any loan provided expressly for postsecondary education, regardless of whether provided through the educational institution or directly to the borrower, if such loan was made, insured, or guaranteed by one of the following.

The United States, or an instrumentality or agency thereof.

A state or territory of the United States; or the District of Columbia; or any political subdivision thereof.

An eligible educational institution.

Private Education Loan

A private education loan is a loan provided by a private educational lender that:

Is not made, insured, or guaranteed under Title IV of the Higher Education Act of 1965; and

Is issued expressly for postsecondary educational expenses to a borrower, regardless of whether the loan is provided through the educational institution that the student attends or directly to the borrower from the private educational lender. A private education loan does not include an extension of credit under an open-end consumer credit plan, a reverse mortgage transaction, a residential mortgage transaction, or any other loan that is secured by real property or a dwelling.

A private educational lender is one of the following.

A financial institution that solicits, makes, or extends private education loans.

A federal credit union that solicits, makes, or extends private education loans.

Any other person engaged in the business of soliciting, making, or extending private education loans.

Loan From an Educational Organization Described in Section 170(b)(1)(A)(ii)

This is any loan made by the organization if the loan is made:

As part of an agreement with an entity described earlier under which the funds to make the loan were provided to the educational organization, or

Under a program of the educational organization that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization.

This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities.

This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes.

Charitable.

Educational.

Scientific.

Testing for public safety.

Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment).

The prevention of cruelty to children or animals.

If you refinanced a student loan with another loan from an educational organization or a tax-exempt organization, the cancellation of that loan may also be treated as discussed above. This applies if the new loan is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization (defined earlier).

Student loan repayments made to you are tax free if you received them for any of the following.

The National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program).

A state education loan repayment program eligible for funds under the Public Health Service Act.

Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas (as determined by such state).

6. Coverdell Education Savings Account (ESA)

If your modified adjusted gross income (MAGI) is less than $110,000 ($220,000 if filing a joint return), you may be able to establish a Coverdell ESA to finance the qualified education expenses of a designated beneficiary. For most taxpayers, MAGI is the adjusted gross income (AGI) as figured on their federal income tax return.

Total contributions for the beneficiary in any year can't be more than $2,000, no matter how many separate Coverdell ESAs have been established for the beneficiary. See Contributions , later.

Contributions to a Coverdell ESA aren't deductible, but amounts deposited in the account grow tax free until distributed.

If, for a year, distributions from an account aren't more than a designated beneficiary's adjusted qualified education expenses (AQEE) at an eligible educational institution, the beneficiary won't owe tax on the distributions. See Tax-Free Distributions , later.

Table 6-1 summarizes the main features of the Coverdell ESA.

Table 6-1. Coverdell ESA at a Glance

What Is a Coverdell ESA?

A Coverdell ESA is a trust or custodial account created or organized in the United States only for the purpose of paying the qualified education expenses of the Designated beneficiary (defined later) of the account.

When the account is established, the designated beneficiary must be under age 18 or a special needs beneficiary.

To be treated as a Coverdell ESA, the account must be designated as a Coverdell ESA when it is created.

The document creating and governing the account must be in writing and must satisfy the following requirements.

The trustee or custodian must be a bank or an entity approved by the IRS.

The document must provide that the trustee or custodian can only accept a contribution that meets all of the following conditions.

The contribution is in cash.

The contribution is made before the beneficiary reaches age 18, unless the beneficiary is a special needs beneficiary.

The contribution wouldn't result in total contributions for the year (not including rollover contributions) being more than $2,000.

Money in the account can't be invested in life insurance contracts.

Money in the account can't be combined with other property except in a common trust fund or common investment fund.

The balance in the account must generally be distributed within 30 days after the earlier of the following events.

The beneficiary reaches age 30, unless the beneficiary is a special needs beneficiary.

The beneficiary's death.

Generally, these are expenses required for the enrollment or attendance of the designated beneficiary at an eligible educational institution. The expenses can be either qualified higher education expenses or qualified elementary and secondary education expenses.

This is the individual named in the document creating the trust or custodial account to receive the benefit of the funds in the account.

A contribution to a QTP is a qualified education expense if the contribution is on behalf of the designated beneficiary of the Coverdell ESA. In the case of a change in beneficiary, this is a qualified expense only if the new beneficiary is a family member of that designated beneficiary. See chapter 7 .

Eligible Educational Institution

An eligible educational institution can be either an eligible postsecondary school or an eligible elementary or secondary school.

An eligible postsecondary school is generally any accredited public, nonprofit, or proprietary (privately owned profit-making) college, university, vocational school, or other postsecondary educational institution. Also, the institution must be eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited postsecondary institutions meet this definition. The educational institution should be able to tell you if it is an eligible educational institution.

An eligible elementary or secondary school is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law.

Qualified Higher Education Expenses

These are expenses related to enrollment or attendance at an eligible postsecondary school. As shown in the following list, to be qualified, some of the expenses must be required by the school and some must be incurred by students who are enrolled at least half-time.

The following expenses must be required for enrollment or attendance of a designated beneficiary at an eligible postsecondary school.

Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible postsecondary school.

Expenses for room and board must be incurred by students who are enrolled at least half-time (defined below).

The expense for room and board qualifies only to the extent that it isn't more than the greater of the following two amounts.

The allowance for room and board, as determined by the school, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student.

The actual amount charged if the student is residing in housing owned or operated by the school.

The purchase of computer or peripheral equipment, computer software, or Internet access and related services if it is to be used primarily by the beneficiary during any of the years the beneficiary is enrolled at an eligible postsecondary school. (This doesn’t include expenses for computer software for sports, games, or hobbies unless the software is predominantly educational in nature.)

A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled.

These are expenses related to enrollment or attendance at an eligible elementary or secondary school. As shown in the following list, to be qualified, some of the expenses must be required or provided by the school. There are special rules for computer-related expenses.

The following expenses must be incurred by a designated beneficiary in connection with enrollment or attendance at an eligible elementary or secondary school.

Academic tutoring.

Special needs services for a special needs beneficiary.

The following expenses must be required or provided by an eligible elementary or secondary school in connection with attendance or enrollment at the school.

Transportation.

Supplementary items and services (including extended day programs).

The purchase of computer or peripheral equipment, computer software, fiber optic cables related to computer use, or Internet access and related services is a qualified elementary and secondary education expense if it is to be used by the beneficiary and the beneficiary's family during any of the years the beneficiary is in elementary or secondary school. (This doesn't include expenses for computer software designed for sports, games, or hobbies unless the software is predominantly educational in nature.)

Contributions

Any individual (including the designated beneficiary) can contribute to a Coverdell ESA if the individual's MAGI (defined later under Contribution Limits ) for the year is less than $110,000. For individuals filing joint returns, that amount is $220,000.

Organizations, such as corporations and trusts, can also contribute to Coverdell ESAs. There is no requirement that an organization's income be below a certain level.

Contributions must meet all of the following requirements.

They must be in cash.

They can't be made after the beneficiary reaches age 18, unless the beneficiary is a special needs beneficiary.

They must be made by the due date of the contributor's tax return (not including extensions).

Contributions can be made to one or several Coverdell ESAs for the same designated beneficiary provided that the total contributions aren't more than the contribution limits (defined later) for a year.

Contributions can be made, without penalty, to both a Coverdell ESA and a QTP in the same year for the same beneficiary.

Table 6-2 summarizes many of the features of contributing to a Coverdell ESA.

Table 6-2. Coverdell ESA Contributions at a Glance

Contributions made to a Coverdell ESA for the preceding tax year are considered to have been made on the last day of the preceding year. They must be made by the due date (not including extensions) for filing your return for the preceding year.

For example, if you make a contribution to a Coverdell ESA in February 2024, and you designate it as a contribution for 2023, you are considered to have made that contribution on December 31, 2023.

Contribution Limits

There are two yearly limits.

One on the total amount that can be contributed for each designated beneficiary in any year.

One on the amount that any individual can contribute for any one designated beneficiary for a year.

For 2023, the total of all contributions to all Coverdell ESAs set up for the benefit of any one designated beneficiary can't be more than $2,000. This includes contributions (other than rollovers) to all the beneficiary's Coverdell ESAs from all sources. Rollovers are discussed under Rollovers and Other Transfers , later.

When a beneficiary was born in 2022, three separate Coverdell ESAs were set up, one by the parents, one by a grandparent, and one by an aunt. In 2023, the total of all contributions to the three Coverdell ESAs can't be more than $2,000. For example, if the grandparent contributed $2,000 to one of the Coverdell ESAs, no one else could contribute to any of the three accounts. Or, if the parents contributed $1,000 and the aunt $600, the grandparent or someone else could contribute no more than $400. These contributions could be put into any of the beneficiary's Coverdell ESA accounts.

Generally, you can contribute up to $2,000 for each designated beneficiary for 2023. This is the most you can contribute for the benefit of any one beneficiary for the year, regardless of the number of Coverdell ESAs set up for the beneficiary.

The facts are the same as in the previous example except that the beneficiary's older sibling also has a Coverdell ESA. If the grandparent contributed $2,000 to the beneficiary's Coverdell ESA in 2023, the grandparent could also contribute $2,000 to the sibling's Coverdell ESA.

Your contribution limit may be reduced. If your MAGI (defined later) is between $95,000 and $110,000 (between $190,000 and $220,000 if filing a joint return), the $2,000 limit for each designated beneficiary is gradually reduced (see Figuring the limit , later). If your MAGI is $110,000 or more ($220,000 or more if filing a joint return), you can't contribute to anyone's Coverdell ESA.

If you have any of these adjustments, you can use Worksheet 6-1 to figure your MAGI for Form 1040 or 1040-SR.

If you file Form 1040-NR, your MAGI is the AGI on line 11 of that form.

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Figuring the limit.

To figure the limit on the amount you can contribute for each designated beneficiary, multiply $2,000 by a fraction. The numerator (top part) is your MAGI minus $95,000 ($190,000 if filing a joint return). The denominator (bottom part) is $15,000 ($30,000 if filing a joint return). Subtract the result from $2,000. This is the amount you can contribute for each beneficiary. You can use Worksheet 6-2 to figure the limit on contributions.

WorksheetsCoverdell ESAContribution limit (Worksheet 6-2)Worksheet 6-2. Coverdell ESA Contribution Limit

A taxpayer filing as single had MAGI of $96,500 for 2023. The taxpayer can contribute up to $1,800 in 2023 for each beneficiary, as shown in the illustrated Worksheet 6-2 .

Worksheet 6-2. Coverdell ESA Contribution Limit—Illustrated

Additional tax on excess contributions.

The beneficiary may owe a 6% excise tax each year on excess contributions that are in a Coverdell ESA at the end of the year. Excess contributions are the total of the following two amounts.

Contributions to any designated beneficiary's Coverdell ESA for the year that are more than $2,000 (or, if less, the total of each contributor's limit for the year, as discussed earlier).

Excess contributions for the preceding year, reduced by the total of the following two amounts.

Distributions (other than those rolled over, as discussed later) during the year.

The contribution limit for the current year minus the amount contributed for the current year.

The excise tax doesn't apply if excess contributions made during 2023 (and any earnings on them) are distributed before the first day of the sixth month of the following tax year (June 1, 2024, for a calendar year taxpayer).

However, you must include the distributed earnings in gross income for the year in which the excess contribution was made. You should receive Form 1099-Q, Payments From Qualified Education Programs, from each institution from which excess contributions were distributed. Box 2 of that form will show the amount of earnings on your excess contributions. Code “2” or “3” entered in the blank box below boxes 5 and 6 indicates the year in which the earnings are taxable. See Instructions for Recipient of your Form 1099-Q, on the back of Copy B. Enter the amount of earnings on Schedule 1 (Form 1040), line 8z, for the applicable tax year. For more information, see Taxable Distributions , later.

The excise tax doesn't apply to any rollover contribution.

Contributions made in one year for the preceding tax year are considered to have been made on the last day of the preceding year.

In 2022, your parents and grandparents contributed a total of $2,300 to your Coverdell ESA—an excess contribution of $300. Because you didn't withdraw the excess before June 1, 2023, you had to pay an additional tax of $18 (6% × $300) when you filed your 2022 tax return.

In 2023, excess contributions of $500 were made to your account; however, you withdrew $250 from that account to use for qualified education expenses. Using the steps shown earlier under Additional Tax on Excess Contributions , you figure the excess contribution in your account at the end of 2023 as follows.

You figure this excise tax on Form 5329, Part V. Report the additional tax on Schedule 2 (Form 1040), line 8.

Rollovers and Other Transfers

Assets can be rolled over from one Coverdell ESA to another or the designated beneficiary can be changed. The beneficiary's interest can be transferred to a spouse or former spouse because of divorce.

Any amount distributed from a Coverdell ESA isn't taxable if it is rolled over to another Coverdell ESA for the benefit of the same beneficiary or a member of the beneficiary's family (including the beneficiary's spouse) who is under age 30. This age limitation doesn't apply if the new beneficiary is a special needs beneficiary.

An amount is rolled over if it is paid to another Coverdell ESA within 60 days after the date of the distribution.

Don't report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040, 1040-SR, or 1040-NR. These aren't taxable distributions.

For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary.

Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them.

Brother, sister, stepbrother, or stepsister.

Father or mother or ancestor of either.

Stepfather or stepmother.

Son or daughter of a brother or sister.

Brother or sister of father or mother.

Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

The spouse of any individual listed above.

First cousin.

When you graduated from college in January last year, you had $5,000 left in your Coverdell ESA. You wanted to give this money to your younger sibling, who was still in high school. In order to avoid paying tax on the distribution of the amount remaining in your account, you contributed the same amount to your sibling’s Coverdell ESA within 60 days of the distribution.

If you received a military death gratuity or a payment from SGLI, you may roll over all or part of the amount received to one or more Coverdell ESAs for the benefit of members of the beneficiary's family (see Members of the beneficiary's family , earlier). Such payments are made to an eligible survivor upon the death of a member of the U.S. Armed Forces. The contribution to a Coverdell ESA from survivor benefits received can't be made later than 1 year after the date on which you receive the gratuity or SGLI payment.

This rollover contribution isn't subject to (but is in addition to) the contribution limits discussed earlier under Contribution Limits . The amount you roll over can't exceed the total survivor benefits you received, reduced by contributions from these benefits to a Roth IRA or other Coverdell ESAs.

The amount contributed from the survivor benefits is treated as part of your basis (cost) in the Coverdell ESA, and won't be taxed when distributed. See Distributions , later.

The designated beneficiary can be changed. See Members of the beneficiary's family , earlier. There aren't any tax consequences if, at the time of the change, the new beneficiary is under age 30 or is a special needs beneficiary.

Assume the same situation as in the last example (see Rollovers , earlier). Instead of closing your Coverdell ESA and paying the distribution into your sibling’s Coverdell ESA, you could have instructed the trustee of your account to simply change the name of the beneficiary on your account to that of your sibling.

If a spouse or former spouse receives a Coverdell ESA under a divorce or separation instrument, it isn't a taxable transfer. After the transfer, the spouse or former spouse treats the Coverdell ESA as their own.

In their divorce settlement, Taxpayer A received Taxpayer B’s Coverdell ESA. In this process, the account was transferred into Taxpayer A’s name. Taxpayer A now treats the funds in this Coverdell ESA as if they were the original owner.

Distributions

The designated beneficiary of a Coverdell ESA can take a distribution at any time. Whether the distributions are tax free depends, in part, on whether the distributions are equal to or less than the amount of Adjusted qualified education expenses (AQEE) (defined later) the beneficiary has in the same tax year.

See Table 6-3 for highlights.

Table 6-3. Coverdell ESA Distributions at a Glance

To determine if total distributions for the year are more than the amount of qualified education expenses, reduce total qualified education expenses by any tax-free educational assistance. Tax-free educational assistance includes:

Veterans' educational assistance (see Veterans' Benefits in chapter 1 );

Employer-provided educational assistance (see chapter 10 ); and

The amount you get by subtracting tax-free educational assistance from your total qualified education expenses is your AQEE.

Generally, distributions are tax free if they aren't more than the beneficiary's AQEE for the year. Don't report tax-free distributions (including qualifying rollovers) on your tax return.

Taxable Distributions

A portion of the distributions is generally taxable to the beneficiary if the total distributions are more than the beneficiary's AQEE for the year.

This is the part of the total distribution that is more than the beneficiary's AQEE for the year.

You will receive a Form 1099-Q for each of the Coverdell ESAs from which money was distributed in 2023. The amount of your gross distribution will be shown in box 1. For 2023, instead of dividing the gross distribution between your earnings (box 2) and your basis (amount already taxed) (box 3), the payer or trustee may report the fair market value (account balance) of the Coverdell ESA as of December 31, 2023. This will be shown in the blank box below boxes 5 and 6.

The amount contributed from survivor benefits (see Military death gratuity , earlier) is treated as part of your basis and won't be taxed when distributed.

The taxable portion is the amount of the excess distribution that represents earnings that have accumulated tax free in the account. Figure the taxable portion for 2023 as shown in the following steps.

Multiply the total amount distributed by a fraction. The numerator (top part) is the basis (contributions not previously distributed) at the end of 2022, plus total contributions for 2023, and the denominator (bottom part) is the value (balance) of the account at the end of 2023 plus the amount distributed during 2023.

Subtract the amount figured in (1) from the total amount distributed during 2023. The result is the amount of earnings included in the distribution(s).

Multiply the amount of earnings figured in (2) by a fraction. The numerator (top part) is the AQEE paid during 2023, and the denominator (bottom part) is the total amount distributed during 2023.

Subtract the amount figured in (3) from the amount figured in (2). The result is the amount the beneficiary must include in income.

The taxable amount must be reported on Schedule 1 (Form 1040), line 8z.

You received an $850 distribution from your Coverdell ESA, to which $1,500 had been contributed before 2023. There were no contributions in 2023. This is your first distribution from the account, so your basis in the account on December 31, 2022, was $1,500. The value (balance) of your account on December 31, 2023, was $950. You had $700 of AQEE for the year. Using the steps in Figuring the Taxable Portion of a Distribution , earlier, figure the taxable portion of your distribution as follows.

Worksheet 6-3 , at the end of this chapter, can help you figure your AQEE, how much of your distribution must be included in income, and the remaining basis in your Coverdell ESA(s).

The American opportunity or lifetime learning credit can be claimed in the same year the beneficiary takes a tax-free distribution from a Coverdell ESA, as long as the same expenses aren't used for both benefits. This means the beneficiary must reduce qualified higher education expenses (QHEE) by tax-free educational assistance, and then further reduce them by any expenses taken into account in determining an American opportunity or lifetime learning credit.

In 2023, during your first year in college you had $5,800 of QHEE. You paid your college expenses from the following sources.

Before you can determine the taxable portion of your Coverdell ESA distribution, you must reduce your total QHEE.

If a designated beneficiary receives distributions from both a Coverdell ESA and a QTP in the same year, and the total distribution is more than the beneficiary's AQEE, those expenses must be allocated between the distribution from the Coverdell ESA and the distribution from the QTP before figuring how much of each distribution is taxable. The following two examples illustrate possible allocations.

In 2023, you graduated from high school and began your first semester of college. That year, you had $1,000 of qualified elementary and secondary education expenses (QESEE) for high school and $3,000 of QHEE for college. Your QESEE doesn't include tuition. To pay these expenses, you withdrew $800 from your Coverdell ESA and $4,200 from your QTP. No one claimed you as a dependent, nor were you eligible for an education credit. You didn't receive any tax-free educational assistance in 2023. You must allocate your total qualified education expenses between the two distributions.

You know that tax-free treatment will be available if you apply your $800 Coverdell ESA distribution toward your $1,000 of qualified education expenses for high school. The qualified expenses are greater than the distribution, making the $800 Coverdell ESA distribution tax free.

Next, you match your $4,200 QTP distribution to your $3,000 of QHEE, and find you have an excess QTP distribution of $1,200 ($4,200 QTP − $3,000 QHEE). You can't use the extra $200 of high school expenses (from (1) above) against the QTP distribution because those expenses are not high school tuition expenses and don't qualify a QTP for tax-free treatment.

Finally, you figure the taxable and tax-free portions of your QTP distribution based on your $3,000 of QHEE. (See Figuring the Taxable Portion of a Distribution in chapter 7 for more information.)

Assume the same facts as in Example 1 , except that you withdrew $1,800 from your Coverdell ESA and $3,200 from your QTP. In this case, you allocate your qualified education expenses as follows.

Using the same reasoning as in Example 1 , you match $1,000 of your Coverdell ESA distribution to your $1,000 of QESEE—you have $800 of your distribution remaining.

Because higher education expenses can also qualify a Coverdell ESA distribution for tax-free treatment, you allocate your $3,000 of QHEE between the remaining $800 Coverdell ESA and the $3,200 QTP distributions ($4,000 total).

You then figure the taxable part of the following.

Coverdell ESA distribution based on qualified education expenses of $1,600 ($1,000 QESEE + $600 QHEE). See Figuring the Taxable Portion of a Distribution , earlier, in this chapter.

QTP distribution based on her $2,400 of QHEE (see Figuring the Taxable Portion of a Distribution in chapter 7 ).

For tax years beginning after 2017 and before 2026, if you have a loss on your investment in a Coverdell ESA, you can’t deduct the loss on your income tax return. You have a loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. Your basis is the total amount of contributions to that Coverdell ESA.

Additional Tax on Taxable Distributions

Generally, if you receive a taxable distribution, you must also pay a 10% additional tax on the amount included in income.

The 10% additional tax doesn't apply to the following distributions.

Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary.

Made because the designated beneficiary is disabled. A person is considered to be disabled if proof is provided showing there is a physical or mental impairment that substantially limits any gainful activity. A physician must determine that the person's condition can be expected to result in death or to be of long-continued and indefinite duration.

Included in income because the designated beneficiary received:

A tax-free scholarship or fellowship grant (see Tax-Free Scholarships and Fellowship Grants in chapter 1 );

Employer-provided educational assistance (see chapter 10 ); or

This exception applies only to the extent the distribution isn't more than the scholarship, allowance, or payment.

Made on account of the attendance of the designated beneficiary at a U.S. military academy (such as the USMA at West Point). This exception applies only to the extent that the amount of the distribution doesn't exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U.S. Code) attributable to such attendance.

Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier).

Made before June 1, 2024, of an excess 2023 contribution (and any earnings on it). The distributed earnings must be included in gross income for the year in which the excess contribution was made.

Use Part II of Form 5329 to figure any additional tax. Report the amount on Schedule 2 (Form 1040), line 8.

When Assets Must Be Distributed

Any assets remaining in a Coverdell ESA must be distributed when either one of the following two events occurs.

The designated beneficiary reaches age 30. In this case, the remaining assets must be distributed within 30 days after the beneficiary reaches age 30. However, this rule doesn't apply if the beneficiary is a special needs beneficiary.

The designated beneficiary dies. In this case, the remaining assets must generally be distributed within 30 days after the date of death.

If a Coverdell ESA is transferred to a surviving spouse or other family member as the result of the death of the designated beneficiary, the Coverdell ESA retains its status. (“Family member” was defined earlier under Rollovers .) This means the spouse or other family member can treat the Coverdell ESA as their own and doesn't need to withdraw the assets until they reach age 30. This age limitation doesn't apply if the new beneficiary is a special needs beneficiary. There are no tax consequences as a result of the transfer.

When a total distribution is made because the designated beneficiary either reached age 30 or died, the earnings that accumulated tax free in the account must be included in taxable income. You determine these earnings as shown in the following two steps.

Multiply the amount distributed by a fraction. The numerator (top part) is the basis (contributions not previously distributed) at the end of 2022 plus total contributions for 2023, and the denominator (bottom part) is the balance in the account at the end of 2023 plus the amount distributed during 2023.

Subtract the amount figured in (1) from the total amount distributed during 2023. The result is the amount of earnings included in the distribution.

For an example, see steps 1 and 2 of the Example under Figuring the Taxable Portion of a Distribution , earlier.

The beneficiary or other person receiving the distribution must report this amount on Schedule 1 (Form 1040), line 8z, listing the type and amount of income.

Worksheet 6-3 Instructions. Coverdell ESA—Taxable Distributions and Basis

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Rollover to Roth IRA. The Secure 2.0 Act of 2022 updated section 529. For distributions after 12/31/2023, section 529(c)(3)(E) outlines a new rollover provision from long-term Qualified Tuition Programs to Roth IRAs.

QTPs are also called 529 plans. States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at an eligible educational institution. Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. You can't deduct either payments or contributions to a QTP. For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it.

No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses (AQEE). See Are Distributions Taxable , later, for more information.

What Is a QTP?

A QTP is a program set up to allow you to either prepay or contribute to an account established for paying a student's qualified education expenses at an eligible educational institution. QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. The program must meet certain requirements. Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP.

Generally, these are expenses required for the enrollment or attendance of the designated beneficiary at an eligible educational institution. For purposes of QTPs, the expenses can be either qualified higher education expenses or qualified elementary and secondary education expenses.

The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. The designated beneficiary can be changed after participation in the QTP begins. If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship.

For purposes of a QTP, an eligible educational institution can be either an eligible postsecondary school or an eligible elementary or secondary school.

An eligible postsecondary school is generally any accredited public, nonprofit, or proprietary (privately owned profit-making) college, university, vocational school, or other postsecondary educational institution. Also, the institution must be eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited postsecondary institutions meet this definition. The educational institution should be able to tell you if it’s an eligible educational institution.

These are expenses related to enrollment or attendance at an eligible postsecondary school. As shown in the following list, to be qualified, some of the expenses must be required by the school and some must be incurred by students who are enrolled at least half-time, defined later.

Expenses for room and board must be incurred by students who are enrolled at least half-time (defined later).

You may need to contact the eligible educational institution for qualified room and board costs.

The purchase of computer or peripheral equipment, computer software, or Internet access and related services, if it's to be used primarily by the beneficiary during any of the years the beneficiary is enrolled at an eligible postsecondary school. (This doesn't include expenses for computer software for sports, games, or hobbies unless the software is predominantly educational in nature.)

The expenses for fees, books, supplies, and equipment required for the designated beneficiary’s participation in an apprenticeship program registered and certified with the Secretary of Labor under section 1 of the National Apprenticeship Act.

No more than $10,000 paid as principal or interest on qualified student loans of the designated beneficiary or the designated beneficiary’s sibling. A sibling includes a brother, sister, stepbrother, or stepsister. For purposes of the $10,000 limitation, amounts treated as a qualified higher education expense for the loans of a sibling are taken into account for the sibling and not for the designated beneficiary. You can’t deduct as interest on a student loan (see chapter 4 ) any amount paid from a distribution of earnings from a QTP after 2018 to the extent the earnings are treated as tax free because they were used to pay student loan interest.

A student is enrolled “at least half-time” if the student is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled.

These are expenses for no more than $10,000 of tuition, incurred by a designated beneficiary, in connection with enrollment or attendance at an eligible elementary or secondary school.

Contributions to a QTP on behalf of any beneficiary can't be more than the amount necessary to provide for the qualified education expenses of the beneficiary. There are no income restrictions on the individual contributors.

You can contribute to both a QTP and a Coverdell education savings account (ESA) in the same year for the same designated beneficiary.

If a student receives a refund of qualified education expenses that were treated as paid by a QTP distribution, the student can recontribute these amounts into any QTP for which they are the beneficiary within 60 days after the date of the refund to avoid the need to figure the taxable part of the QTP distribution.

Are Distributions Taxable?

The part of a distribution representing the amount paid or contributed to a QTP doesn't have to be included in income. This is a return of the investment in the plan.

The designated beneficiary generally doesn't have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to AQEE (defined under Figuring the Taxable Portion of a Distribution , below).

You will receive a Form 1099-Q from each of the programs from which you received a QTP distribution in 2023. The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). Form 1099-Q should be sent to you by January 31, 2024.

To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the AQEE.

This amount is the total qualified education expenses reduced by any tax-free educational assistance. Tax-free educational assistance includes:

Use the following steps to figure the taxable part.

Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. The numerator (top part) is the AQEE paid during the year, and the denominator (bottom part) is the total amount distributed during the year.

Subtract the amount figured in (1) from the total distributed earnings. The result is the amount the beneficiary must include in income. Report it on Schedule 1 (Form 1040), line 8z.

In 2014, a young student’s parents opened a savings account for them with a QTP maintained by their state government. Over the years, the parents contributed $18,000 to the account. The total balance in the account was $27,000 on the date the distribution was made. In the summer of 2023, the student enrolled in college and had $8,300 of qualified education expenses for the rest of the year. The college expenses were paid from the following sources.

Before the student can determine the taxable part of their QTP distribution, they must reduce their total qualified education expenses by any tax-free educational assistance.

The student’s Form 1099-Q shows that $950 of the QTP distribution is earnings. They figure the taxable part of the distributed earnings as follows.

An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses aren't used for both benefits. This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, the beneficiary must further reduce them by the expenses taken into account in determining the credit.

Assume the same facts as in Example 1 , except that the parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses).

If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's AQEE, the expenses must be allocated between the distributions.

Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from their QTP, the student received $4,600 from that account and $700 from their Coverdell ESA. In this case, the student must allocate their $1,200 of AQEE between the two distributions.

The student then figures the taxable portion of their Coverdell ESA distribution based on qualified education expenses of $158, and the taxable portion of their QTP distribution based on the other $1,042.

If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 6 under Coordination With Qualified Tuition Program (QTP) Distributions .

For tax years beginning after 2017 and before 2026, if you have a loss on your investment in a QTP account, you can’t claim the loss on your income tax return. You have a loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. Your basis is the total amount of contributions to that QTP account.

This exception only applies to the extent the distribution isn't more than the scholarship, allowance, or payment.

Made on account of the attendance of the designated beneficiary at a U.S. military academy (such as the USNA at Annapolis). This exception applies only to the extent that the amount of the distribution doesn't exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U.S. Code) attributable to such attendance.

Assets can be rolled over or transferred from one QTP to another or from a QTP to an ABLE account. In addition, the designated beneficiary can be changed without transferring accounts.

Any amount distributed from a QTP isn't taxable if it's rolled over to either:

Another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse), or

An ABLE account for the benefit of the same beneficiary or for the benefit of a member of the beneficiary’s family (including the beneficiary’s spouse). But this doesn’t apply to the extent the amount distributed when added to other amounts contributed to the ABLE account exceeds the annual contribution limit. For more information about ABLE accounts, see Pub. 907, Tax Highlights for Persons With Disabilities.

An amount is rolled over if it's paid to an ABLE account or another QTP within 60 days after the date of the distribution.

When you graduated from college in January last year, you had $5,000 left in your QTP. You wanted to give this money to your younger sibling, who was in junior high school. In order to avoid paying tax on the distribution of the amount remaining in your account, you contributed the same amount to your sibling's QTP within 60 days of the distribution.

There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. See Members of the beneficiary's family , earlier.

Assume the same situation as in the last example. Instead of closing your QTP and paying the distribution into your sibling's QTP, you could have instructed the trustee of your account to simply change the name of the beneficiary on the account to that of your sibling.

8. Education Exception to Additional Tax on Early IRA Distributions

Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. See Pub. 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Pub. 590-B for information about distributions from all other IRAs.

However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax.

Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax.

Who Is Eligible? Individual retirement arrangements (IRAs)Early distributions from IRAs

You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for:

Your or your spouse's child, foster child, or adopted child; or

Your or your spouse’s grandchild.

For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance.

In addition, if the student is at least a half-time student, room and board are qualified education expenses.

The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student.

The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution.

An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited public, non-profit, and proprietary (privately owned profit-making) postsecondary institutions meet this definition.

A student is enrolled “at least half-time” if the student is enrolled for at least half the full-time academic workload for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled.

To determine the amount of your distribution that isn't subject to the 10% additional tax, first figure your AQEE. You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes:

Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 6 );

An inheritance given to either the student or the individual making the withdrawal; or

A withdrawal from personal savings (including savings from a qualified tuition program (QTP)).

If your IRA distribution is equal to or less than your AQEE, you aren't subject to the 10% additional tax.

In 2023, a teacher (age 32) took a year off from teaching to attend graduate school full time. They paid $5,800 of qualified education expenses from the following sources.

Before the teacher can determine if they must pay the 10% additional tax on their IRA distribution, they must reduce their total qualified education expenses.

Assume the same facts as in Example 1 , except that the teacher deducted some of the contributions to their IRA, so the taxable part of their early distribution is $1,000. This must be included in their income subject to income tax.

The taxable part of the teacher's IRA distribution ($1,000) is larger than their $800 AQEE. Therefore, they must pay the 10% additional tax on $200, the taxable part of their distribution ($1,000) that is more than their AQEE ($800). The teacher doesn't have to pay the 10% additional tax on the remaining $800 of their taxable distribution.

By January 31, 2024, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax.

If you received an early distribution from your IRA, you must report the taxable part of the distribution on Form 1040, 1040-SR, or 1040-NR, line 4b. Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. See the instructions for Form 5329, Part I, for help in completing the form and entering the results on Schedule 2 (Form 1040), line 8.

There are many other situations in which Form 5329 is required. If, during 2023, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for Schedule 2 (Form 1040), line 8, to determine if you must file Form 5329.

9. Education Savings Bond Program

Modified adjusted gross income (MAGI) limits. For 2023, the amount of your education savings bond interest exclusion is gradually reduced (phased out) if your MAGI is between $91,850 and $106,850 ($137,800 and $167,800 if you file a joint return). You can't exclude any of the interest if your MAGI is $106,850 or more ($167,800 or more if you file a joint return).

Generally, you must pay tax on the interest earned on U.S. savings bonds. If you don't include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds.

However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income.

Who Can Cash in Bonds Tax Free?

You may be able to cash in qualified U.S. savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions.

You pay qualified education expenses for yourself, your spouse, or a dependent.

Your MAGI is less than $106,850 ($167,800 if married filing jointly).

Your filing status isn't married filing separately.

A qualified U.S. savings bond is a series EE bond issued after 1989 or a series I bond. The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners).

The owner must be at least 24 years old before the bond's issue date. The issue date is printed in the upper right corner of a paper bond and shown in TreasuryDirect for an electronic bond.

These include the following items you pay for either yourself, your spouse, or a dependent.

Tuition and fees required to enroll at or attend an eligible educational institution. Qualified education expenses don't include expenses for room and board or for courses involving sports, games, or hobbies that aren't part of a degree or certificate-granting program.

Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 7 ).

Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 6 ).

You must reduce your qualified education expenses by all of the following tax-free benefits.

Tax-free part of scholarships and fellowship grants (see Tax-Free Scholarships and Fellowship Grants in chapter 1 ).

Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 6 ).

Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified Education Expenses in chapter 7 ).

Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as:

Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1 );

Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1 ); or

Employer-provided educational assistance (see chapter 10 ).

Any expenses used in figuring the American opportunity and lifetime learning credits. See What Expenses Qualify in chapter 2 (American opportunity credit) , and What Expenses Qualify in chapter 3 (lifetime learning credit) , for more information.

A person who qualifies as your dependent will be listed by name in the Dependents section of your Form 1040 or 1040-SR. See the Instructions for Form 1040.

For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. However, as discussed below, there may be other modifications.

Your MAGI is the AGI on line 11 of Form 1040 or 1040-SR figured without taking into account any savings bond interest exclusion and modified by adding back any:

Exclusion of income by bona fide residents of American Samoa,

Exclusion of income by bona fide residents of Puerto Rico,

Exclusion for adoption benefits received under an employer's adoption assistance program, and

Deduction for student loan interest.

Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Don't add in the deduction for (7) student loan interest, because line 4 of the worksheet already includes this amount. Enter the total on Form 8815, line 9, as your MAGI.

Figuring the Tax-Free Amount

If the total you receive when you cash in the bonds isn't more than the AQEE for the year, all of the interest on the bonds may be tax free. However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free.

To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. The numerator (top part) of the fraction is the AQEE you paid during the year. The denominator (bottom part) of the fraction is the total proceeds you received during the year.

In February 2023, a married couple cashed a qualified series EE U.S. savings bond. They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. In 2023, they paid $7,650 of their child's college tuition. They aren't claiming an American opportunity or lifetime learning credit for those expenses, and their child doesn't have any tax-free educational assistance. Their MAGI for 2023 was $90,000.

They can exclude $2,550 of interest in 2023. They must pay tax on the remaining $450 ($3,000 − $2,550) of interest.

The amount of your interest exclusion is gradually reduced (phased out) if your MAGI is between $91,850 and $106,850 (between $137,800 and $167,800 if your filing status is married filing jointly). You can’t exclude any of the interest if your MAGI is equal to or more than the upper limit.

The phaseout, if any, is figured for you when you fill out Form 8815.

Use Form 8815 to figure your education savings bond interest exclusion. Enter your exclusion on line 3 of Schedule B (Form 1040), Interest and Ordinary Dividends. Attach Form 8815 to your tax return.

10. Employer-Provided Educational Assistance

Educational assistance benefits. Employer-provided educational assistance benefits include payments made after March 27, 2020, and before January 1, 2026, for principal or interest on any qualified education loan you incurred for your education. See Educational assistance benefits .

If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. This means your employer shouldn’t include those benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2. This also means that you don’t have to include the benefits on your income tax return.

To qualify as an educational assistance program, the plan must be written and must meet certain other requirements. Your employer can tell you whether there is a qualified program where you work.

Tax-free educational assistance benefits include payments for tuition, fees and similar expenses, books, supplies, and equipment. Education generally includes any form of instruction or training that improves or develops your capabilities. The payments don't have to be for work-related courses or courses that are part of a degree program.

Tax-free educational assistance benefits also include payments made after March 27, 2020, and before January 1, 2026, whether paid to the employee or to a lender, of principal or interest on any qualified education loan (defined later) incurred by the employee for education of the employee.

Educational assistance benefits don't include payments for the following items.

Meals, lodging, or transportation.

Tools or supplies (other than textbooks) that you can keep after completing the course of instruction.

Courses involving sports, games, or hobbies unless they:

Have a reasonable relationship to the business of your employer, or

Are required as part of a degree program.

A qualified education loan is generally the same as a qualified student loan. See Qualified Student Loan in chapter 4. However, as discussed earlier, the loan must be incurred by the employee for education of the employee.

If your employer pays more than $5,250 in educational assistance benefits for you during the year, you must generally pay tax on the amount over $5,250. Your employer should include in your wages (box 1 of Form W-2) the amount that you must include in income.

However, if the benefits over $5,250 also qualify as a working condition fringe benefit, your employer doesn't have to include them in your wages. A working condition fringe benefit is a benefit that, had you paid for it, would be allowable as a business expense deduction. For more information on working condition fringe benefits, see Working Condition Benefits in chapter 2 of Pub. 15-B, Employer's Tax Guide to Fringe Benefits.

11. Business Deduction for Work-Related Education

Standard mileage rate. Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2023, through December 31, 2023, is 65.5 cents a mile. For more information, see Transportation Expenses under What Expenses Can Be Deducted .

Miscellaneous itemized deductions. For tax years beginning after 2017 and before 2026, you no longer deduct work-related education expenses as a miscellaneous itemized deduction subject to a 2%-of-adjusted-gross-income floor.

This chapter discusses work-related education expenses you may be able to deduct as business expenses.

To claim such a deduction, you must:

File Schedule C (Form 1040), Profit or Loss From Business, or Schedule F (Form 1040), Profit or Loss From Farming, if you are self-employed;

File Form 2106, Employee Business Expenses, if you are an Armed Forces reservist, a qualified performing artist, a fee-based state or local government official, or an individual with a disability claiming impairment-related education expenses;

Itemize your deductions on Schedule A (Form 1040) or Schedule A (Form 1040-NR), if you are an individual with a disability claiming impairment-related education expenses; and

Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later.

If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. This reduces the amount of your income subject to both income tax and self-employment tax.

If you are an Armed Forces reservist, qualified performing artist, or a fee-based state or local government official, you deduct your expenses for qualifying work-related education directly from your income as you figure your adjusted gross income.

If you are an individual with a disability and can itemize your deductions, you deduct your impairment-related education expenses as an itemized deduction. An itemized deduction reduces the amount of your income subject to tax.

Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity (see chapter 2 ) and lifetime learning (see chapter 3 ) credits. You may qualify for these other benefits even if you don't meet the requirements listed above.

Also, your work-related education expenses may qualify you to claim more than one tax benefit. Generally, you may claim any number of benefits as long as you use different expenses to figure each one.

Qualifying Work-Related Education

As discussed earlier, self-employed individuals, Armed Forces reservists, certain artists, and certain government officials can deduct the costs of qualifying work-related education as business expenses. Individuals with a disability can deduct impairment expenses related to this education as an itemized deduction. This is education that meets at least one of the following two tests.

The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona fide business purpose of your employer.

The education maintains or improves skills needed in your present work.

However, even if the education meets one or both of the above tests, it isn't qualifying work-related education if it:

Is needed to meet the minimum educational requirements of your present trade or business, or

Is part of a program of study that will qualify you for a new trade or business.

You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree.

Use Figure 11-1 as a quick check to see if your education qualifies.

Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. This additional education is qualifying work-related education if all three of the following requirements are met.

It is required for you to keep your present salary, status, or job.

The requirement serves a bona fide business purpose of your employer.

The education isn't part of a program that will qualify you for a new trade or business.

When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. See Education To Maintain or Improve Skills , later.

You are a teacher who has satisfied the minimum requirements for teaching. Your employer requires you to take an additional college course each year to keep your teaching job. If the courses won't qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education.

Figure 11-1. Does Your Work-Related Education Qualify?

Figure 11-1

Figure 11–1. Does Your Work-Related Education Qualify?

Summary: This flowchart is used to determine if expenses incurred for work-related education qualify for deduction.

This is the beginning of the flowchart.

Is the education required by your employer or the law to keep your present salary, status, or job?

Does the requirement serve a bona fide business requirement of your employer?

Does the education maintain or improve skills needed in your present work?

Is the education needed to meet the minimum educational requirements of your present trade or business?

Is the education part of a program of study that will qualify you for a new trade or business?

Your education isn't qualifying work-related education.

Your education is qualifying work-related education.

Education To Maintain or Improve Skills

If your education isn't required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. This could include refresher courses, courses on current developments, and academic or vocational courses.

You repair televisions, radios, and stereo systems for XYZ Store. To keep up with the latest changes, you take special courses in radio and stereo service. These courses maintain and improve skills required in your work.

Education to maintain or improve skills needed in your present work isn't qualifying education if it will also qualify you for a new trade or business.

If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work.

You quit your biology research job to become a full-time biology graduate student for 1 year. If you return to work in biology research after completing the courses, the education is related to your present work even if you don't go back to work with the same employer.

If you stop work for more than a year, your absence from your job is considered indefinite. Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. Therefore, it isn't qualifying work-related education.

Education To Meet Minimum Requirements

Education you need to meet the minimum educational requirements for your present trade or business isn't qualifying work-related education. The minimum educational requirements are determined by:

Laws and regulations;

Standards of your profession, trade, or business; and

Your employer.

Once you have met the minimum educational requirements that were in effect when you were hired, you don't have to meet any new minimum educational requirements. This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education.

You are a full-time engineering student. Although you haven't received your degree or certification, you work part time as an engineer for a firm that will employ you as a full-time engineer after you finish college. Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. The education isn't qualifying work-related education.

You are an accountant and you have met the minimum educational requirements of your employer. Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired.

Requirements for Teachers

States or school districts usually set the minimum educational requirements for teachers. The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position.

If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. You will generally be considered a faculty member when one or more of the following occurs.

You have tenure.

Your years of service count toward obtaining tenure.

You have a vote in faculty decisions.

Your school makes contributions for you to a retirement plan other than social security or a similar program.

The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. In addition, to keep the job, a teacher must complete a fifth year of training within 10 years from the date of hire. If the employing school certifies to the state Department of Education that qualified teachers can't be found, the school can hire persons with only 3 years of college. However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years.

Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state.

If you have all the required education except the fifth year, you have met the minimum educational requirements. The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business.

Assume the same facts as in Example 1 , except that you have a bachelor's degree and only six professional education courses. The additional four education courses can be qualifying work-related education. Although you don't have all the required courses, you have already met the minimum educational requirements.

Assume the same facts as in Example 1 , except that you are hired with only 3 years of college. The courses you take that lead to a bachelor's degree (including those in education) aren't qualifying work-related education. They are needed to meet the minimum educational requirements for employment as a teacher.

You have a bachelor's degree and you work as a temporary instructor at a university. At the same time, you take graduate courses toward an advanced degree. The rules of the university state that you can become a faculty member only if you get a graduate degree. Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. You haven't met the minimum educational requirements to qualify you as a faculty member. The graduate courses aren't qualifying work-related education.

Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. This is true even if you must get additional education to be certified in another state. Any additional education you need is qualifying work-related education. You have already met the minimum requirements for teaching. Teaching in another state isn't a new trade or business.

You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. You move to State B and are promptly hired as a teacher. You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A.

Education That Qualifies You for a New Trade or Business

Education that is part of a program of study that will qualify you for a new trade or business isn't qualifying work-related education. This is true even if you don't plan to enter that trade or business.

If you are an employee, a change of duties that involves the same general kind of work isn't a new trade or business.

You are an accountant. Your employer requires you to get a law degree at your own expense. You register at a law school for the regular curriculum that leads to a law degree. Even if you don't intend to become a lawyer, the education isn't qualifying because the law degree will qualify you for a new trade or business.

You are a general practitioner of medicine. You take a 2-week course to review developments in several specialized fields of medicine. The course doesn't qualify you for a new profession. It is qualifying work-related education because it maintains or improves skills required in your present profession.

While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. The program will lead to qualifying you to practice psychoanalysis. The psychoanalytic training doesn't qualify you for a new profession. It is qualifying work-related education because it maintains or improves skills required in your present profession.

Review courses to prepare for the bar examination or the certified public accountant (CPA) examination aren't qualifying work-related education. They are part of a program of study that can qualify you for a new profession.

All teaching and related duties are considered the same general kind of work. A change in duties in any of the following ways isn't considered a change to a new business.

Elementary school teacher to secondary school teacher.

Teacher of one subject, such as biology, to teacher of another subject, such as art.

Classroom teacher to guidance counselor.

Classroom teacher to school administrator.

What Expenses Can Be Deducted?

If your education meets the requirements described earlier under Qualifying Work-Related Education , you may be able to deduct your education expenses as business expenses. If you aren't self-employed, you can deduct business expenses only if you are an Armed Forces reservist, qualified performing artist, fee-based state or local government official, or, for impairment-related expenses, an individual with a disability.

You can't deduct expenses related to tax-exempt and excluded income.

The following education expenses can be deducted.

Tuition, books, supplies, lab fees, and similar items.

Certain transportation and travel costs.

Other education expenses, such as costs of research and typing when writing a paper as part of an educational program.

You can't deduct personal or capital expenses. For example, you can't deduct the dollar value of vacation time or annual leave you take to attend classes. This amount is a personal expense.

If you don't claim reimbursement that you are entitled to receive from your employer, you can't deduct the expenses that apply to that unclaimed reimbursement.

Your employer agrees to pay your education expenses if you file a voucher showing your expenses. You don't file a voucher and you don't get reimbursed. Because you didn't file a voucher, you can't deduct the expenses on your tax return.

Transportation Expenses

If your education qualifies, you can deduct local transportation costs of going directly from work to school. If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home.

You go to school on a temporary basis if either of the following situations applies to you.

Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less.

Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Your attendance is temporary up to the date you determine it will last more than 1 year.

You don't go to school on a temporary basis if either of the following situations applies to you.

Your attendance at school is realistically expected to last more than 1 year. It doesn't matter how long you actually attend.

Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Your attendance isn't temporary after the date you determine it will last more than 1 year.

Deductible Transportation Expenses

If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the roundtrip costs of transportation between your home and school. This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days.

Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Transportation expenses don't include amounts spent for travel, meals, or lodging while you are away from home overnight.

You regularly work in a nearby town, and go directly from work to home. You also attend school every work night for 3 months to take a course that improves your job skills. Since you are attending school on a temporary basis, you can deduct your daily roundtrip transportation expenses in going between home and school. This is true regardless of the distance traveled.

Assume the same facts as in Example 1 , except that on certain nights you go directly from work to school and then home. You can deduct your transportation expenses from your regular work site to school and then home.

Assume the same facts as in Example 1 , except that you attend the school for 9 months on Saturdays, nonwork days. Since you are attending school on a temporary basis, you can deduct your roundtrip transportation expenses in going between home and school.

Assume the same facts as in Example 1 , except that you attend classes twice a week for 15 months. Since your attendance in school isn't considered temporary, you can't deduct your transportation expenses in going between home and school. If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. If you go from work to home to school and return home, your transportation expenses can't be more than if you had gone directly from work to school.

If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. The standard mileage rate for miles driven from January 1, 2023, through December 31, 2023, is 65.5 cents a mile. Whichever method you use, you can also deduct parking fees and tolls. See Pub. 463, chapter 4, for information on deducting your actual expenses of using a car.

Travel Expenses

You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education.

Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. For more information, see chapter 1 of Pub. 463.

If your travel away from home is mainly personal, you can't deduct all of your expenses for travel, meals, and lodging. You can deduct only your expenses for lodging and meals (see 50% limit on meals , later) during the time you attend the qualified educational activities.

Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. An important factor is the comparison of time spent on personal activities with time spent on educational activities. If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location.

You work in Newark, New Jersey. You traveled to Chicago to take a deductible 1-week course at the request of your employer. Your main reason for going to Chicago was to take the course.

While there, you took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day.

Since the trip was mainly for business, you can deduct your roundtrip airfare to Chicago. You can't deduct your transportation expenses of going to Pleasantville. You can deduct only the meals (see 50% limit on meals , later) and lodging connected with your educational activities.

You work in Boston. You went to a university in Michigan to take a course for work. The course is qualifying work-related education.

You took one course, which is one-fourth of a full course load of study. You spent the rest of the time on personal activities. Your reasons for taking the course in Michigan were all personal.

Your trip is mainly personal because three-fourths of your time is considered personal time. You can't deduct the cost of your roundtrip train ticket to Michigan. You can deduct one-fourth of the meals (see 50% limit on meals , later) and lodging costs for the time you attended the university.

You work in Nashville and recently traveled to California to take a 2-week seminar. The seminar is qualifying work-related education.

While there, you spent an extra 8 weeks on personal activities. The facts, including the extra 8-week stay, show that your main purpose was to take a vacation.

You can't deduct your roundtrip airfare or your meals and lodging for the 8 weeks. You can deduct only your expenses for meals (see 50% limit on meals , later) and lodging for the 2 weeks you attended the seminar.

Certain cruises and conventions offer seminars or courses as part of their itinerary. Even if the seminars or courses are work related, your deduction for travel may be limited. This applies to:

Travel by ocean liner, cruise ship, or other form of luxury water transportation; and

Conventions outside the North American area.

For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Pub. 463.

You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. If you were reimbursed for the meals, see How To Treat Reimbursements , later.

Qualified performing artists and fee-based state or local government officials must use Form 2106 to apply the 50% limit.

You can't deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business.

You are a French language teacher. While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. You chose your itinerary and most of your activities to improve your French language skills. You can't deduct your travel expenses as education expenses. This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities.

You can't do the following.

Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law.

Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance.

Adjustments to Qualifying Work-Related Education Expenses

If you pay qualifying work-related education expenses with certain tax-free funds, you can't claim a deduction for those amounts. You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance.

This includes:

Don't reduce the qualifying work-related education expenses by amounts paid with funds the student receives as:

Also, don't reduce the qualifying work-related education expenses by any scholarship or fellowship grant reported as income on the student's return or any scholarship that, by its terms, can't be applied to qualifying work-related education expenses.

How To Treat Reimbursements

How you treat reimbursements depends on the arrangement you have with your employer.

There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2.

The following rules about reimbursement arrangements also apply to expense allowances received from your employer.

Accountable Plans

To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules.

Your expenses must have a business connection. This means your expenses must be allowed under the rules for qualifying work-related education explained earlier.

You must adequately account to your employer for your expenses within a reasonable period of time.

You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time.

If you are reimbursed under an accountable plan, your employer shouldn't include any reimbursement of income on your Form W-2, box 1.

Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later).

Under an accountable plan, if your expenses equal your reimbursement, you don't complete Form 2106. Because your expenses and reimbursements are equal, you don't have unreimbursed work-related education expenses.

If your expenses are more than your reimbursement, you generally cannot deduct your excess expenses. See Deducting Business Expenses , later.

Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. Make the allocation as follows.

Divide your meal expenses by your total expenses.

Multiply your total reimbursement by the result from (1). This is the allocated reimbursement for your meal expenses.

Subtract the amount figured in (2) from your total reimbursement. The difference is the allocated reimbursement for your other expenses of qualifying work-related education.

You are a qualified performing artist and one of your employers paid you an expense allowance of $2,000 under an accountable plan. The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. There was no indication of how much of the reimbursement was for each type of expense. Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition).

Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses.

Nonaccountable Plans

Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total on your Form W-2, box 1.

You generally cannot deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. See Deducting Business Expenses , later.

Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. You must include them in your income. For example, you must include in your income reimbursements your employer gave you for expenses of education that:

You need to meet the minimum educational requirements for your job, or

Is part of a program of study that can qualify you for a new trade or business.

For more information on accountable and nonaccountable plans, see chapter 6 of Pub. 463.

Deducting Business Expenses

Self-employed persons and employees report their business expenses differently.

The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense.

If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally, Schedule C (Form 1040), or Schedule F (Form 1040)). If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. See the instructions for the form you file for information on how to complete it.

If you are an Armed Forces reservist, a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income.

Include the cost of your qualifying work-related education with any other employee business expenses on Schedule 1 (Form 1040), line 12. You must complete Form 2106 to figure your deduction.

For more information on qualified performing artists, see chapter 6 of Pub. 463.

If you are an individual with a disability and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 16, or Schedule A (Form 1040-NR), line 7. To deduct these expenses, you must complete Form 2106.

For more information on impairment-related work expenses, see chapter 6 of Pub. 463.

Recordkeeping

If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you don't have to keep duplicate copies of this information. However, you should keep your records for a 3-year period if:

You claim deductions for expenses that are more than your reimbursement,

Your employer doesn't use adequate accounting procedures to verify expense accounts,

You are related to your employer, or

Your expenses are reimbursed under a nonaccountable plan.

If any of the above cases apply to you, you must be able to prove that your expenses are deductible. You should keep adequate records or have sufficient evidence that will support your expenses. Estimates or approximations don't qualify as proof of an expense. Some examples of what can be used to help prove your expenses are the following.

Documents, such as transcripts, course descriptions, catalogs, etc., showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity.

Canceled checks and receipts to verify amounts you spent for:

Tuition and books,

Meals and lodging while away from home overnight for educational purposes,

Travel and transportation, and

Other education expenses.

Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught.

Complete information about any scholarship or fellowship grants, including amounts you received during the year.

12. How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA , download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource ( MilitaryOneSource.mil/MilTax ).

Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

Go to IRS.gov/Tools for the following.

The Earned Income Tax Credit Assistant ( IRS.gov/EITCAssistant ) determines if you’re eligible for the earned income credit (EIC).

The Online EIN Application ( IRS.gov/EIN ) helps you get an employer identification number (EIN) at no cost.

The Tax Withholding Estimator ( IRS.gov/W4App ) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

The First-Time Homebuyer Credit Account Look-up ( IRS.gov/HomeBuyer ) tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator ( IRS.gov/SalesTax ) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).

IRS.gov/Help : A variety of tools to help you get answers to some of the most common tax questions.

IRS.gov/ITA : The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

IRS.gov/Forms : Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

You may also be able to access tax information in your e-filing software.

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the overall substantive accuracy of your return,

Required to sign the return, and

Required to include their preparer tax identification number (PTIN).

The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

Youtube.com/irsvideos .

Youtube.com/irsvideosmultilingua .

Youtube.com/irsvideosASL .

The IRS Video portal ( IRSVideos.gov ) contains video and audio presentations for individuals, small businesses, and tax professionals.

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp .

Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

Standard Print.

Large Print.

Audio (MP3).

Plain Text File (TXT).

Braille Ready File (BRF).

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order.

Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks .

IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe and a breakdown by tax year.

See payment plan details or apply for a new payment plan.

Make a payment or view 5 years of payment history and any pending or scheduled payments.

Access your tax records, including key data from your most recent tax return, and transcripts.

View digital copies of select notices from the IRS.

Approve or reject authorization requests from tax professionals.

View your address on file or manage your communication preferences.

With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account .

This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount .

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

Go to IRS.gov/IdentityTheft , the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN .

Go to IRS.gov/Refunds .

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 800-829-1954.

Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

IRS Direct Pay : Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit Card, Credit Card, or Digital Wallet : Choose an approved payment processor to pay online or by phone.

Electronic Funds Withdrawal : Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

Electronic Federal Tax Payment System : Best option for businesses. Enrollment is required.

Check or Money Order : Mail your payment to the address listed on the notice or instructions.

Cash : You may be able to pay your taxes with cash at a participating retail store.

Same-Day Wire : You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.

Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement ( IRS.gov/OPA ) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC .

Go to IRS.gov/Form1040X for information and updates.

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

You can now upload responses to all notices and letters using the Document Upload Tool. For notices that require additional action, taxpayers will be redirected appropriately on IRS.gov to take further action. To learn more about the tool, go to IRS.gov/Upload .

You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) Is Here To Help You

What is tas.

TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights .

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, your family, or your business;

You face (or your business is facing) an immediate threat of adverse action; or

You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

TAS has offices in every state, the District of Columbia, and Puerto Rico . To find your local advocate’s number:

Go to TaxpayerAdvocate.IRS.gov/Contact-Us ;

Download Pub. 1546, The Taxpayer Advocate Service Is Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf ;

Call the IRS toll free at 800-TAX-FORM (800-829-3676) to order a copy of Pub. 1546;

Check your local directory; or

Call TAS toll free at 877-777-4778.

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, report it to TAS at IRS.gov/SAMS . Be sure to not include any personal taxpayer information.

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, go to the LITC page at TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List , at IRS.gov/pub/irs-pdf/p4134.pdf .

Publication 970 - Additional Material

The following appendix is provided to help you claim the education benefits that will give you the lowest tax. It consists of a chart summarizing some of the major differences between the education tax benefits discussed in this publication. It is intended only as a guide. Look in this publication for more complete information.

Highlights of Education Tax Benefits for Tax Year 2023

The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. For example, an eligible educational institution means one thing when determining if earnings from a Coverdell ESA aren't taxable and something else when determining if a scholarship or fellowship grant isn't taxable.

For each term listed below that has more than one definition, the definition for each education benefit is listed.

A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. If an educational institution uses credit hours or clock hours and doesn't have academic terms, each payment period can be treated as an academic period.

Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. For information on a specific benefit, see the appropriate chapter in this publication.

A student who meets either of the following requirements.

Attends a primary or secondary school or pursues a degree at a college or university.

Attends an accredited educational institution that is authorized to provide:

A program that is acceptable for full credit toward a bachelor's or higher degree, or

A program of training to prepare students for gainful employment in a recognized occupation.

The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan.

American opportunity credit. Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions.

Coverdell education savings account (ESA). Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law.

Education savings bond program. Same as American opportunity credit in this category.

IRA, early distributions from. Same as American opportunity credit in this category.

Lifetime learning credit. Same as American opportunity credit in this category.

Qualified tuition program (QTP). Generally, same as Coverdell education savings account (ESA) in this category.

Scholarships and fellowship grants. An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities.

Student loan, cancellation of. Same as Scholarships and fellowship grants in this category.

Student loan interest deduction. Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training.

American opportunity credit. A student who meets all of the following requirements for the tax year for which the credit is being determined.

Didn't have expenses that were used to figure an American opportunity credit in any 4 earlier tax years.

Hadn't completed the first 4 years of postsecondary education (generally, the freshman through senior years) in an earlier tax year.

For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution.

Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year.

Lifetime learning credit. A student who is enrolled in one or more courses at an eligible educational institution.

Student loan interest deduction. A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution.

A student who is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled.

American opportunity credit. Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any:

Coverdell education savings account (ESA). Same as American opportunity credit in this category.

Education savings bond program. AGI as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any:

Student loan interest deduction. AGI as figured on the federal income tax return without taking into account any student loan interest deduction, and modified by adding back any:

The amount of credit or deduction allowed is reduced when the MAGI is greater than a specified amount of income.

See the pertinent chapter for specific items.

American opportunity credit. Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Doesn't include expenses for room and board. Doesn't include expenses for courses involving sports, games, or hobbies (including noncredit courses) that aren't part of the student's postsecondary degree program.

Coverdell education savings account (ESA). Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Includes computer or peripheral equipment, computer software, or Internet access and related services. Many specialized expenses included for K–12. Also includes expenses for special needs services and contributions to a QTP.

Education savings bond program. Tuition and fees required to enroll at or attend an eligible educational institution. Also includes contributions to a QTP or Coverdell ESA. Doesn't include expenses for room and board. Doesn't include expenses for courses involving sports, games, or hobbies that aren't part of a degree or certificate-granting program.

IRA, early distributions from. Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance.

Lifetime learning credit. Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Student activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Doesn't include expenses for room and board. Doesn't include expenses for courses involving sports, games, or hobbies (including noncredit courses) that aren't part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills.

Qualified tuition program (QTP). Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible higher educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Includes computer or peripheral equipment, computer software, or Internet access and related services. Also includes expenses for special needs services and computer access. Also, for amounts paid from distributions made after 2017, includes no more than $10,000 of elementary and secondary school (K–12) tuition incurred after 2017.

Scholarships and fellowship grants. Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Course-related items must be required of all students in the course of instruction.

Student loan interest deduction. Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed).

To include as income on your current year's return an amount allowed as a deduction in a prior year. To include as tax on your current year's return an amount allowed as a credit in a prior year.

A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan.

A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request.

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• Published January 19, 2024
• 14 Minute Read

What Is Allyship? Your Questions Answered

The Meaning of Allyship & How Leaders Can Show It

In our work to advance equity, diversity, and inclusion within organizations and communities, we’ve found many leaders asking us, “ How can I serve as an ally for others? ” And more fundamentally, “ What is allyship? ”

In 2020, we hosted a webinar on Becoming an Ally in Times of Racial Unrest to share some our thinking on the meaning of allyship and the role that leadership plays when working through issues of inequity within our organizations and communities.

During that session, participants submitted questions they had on the topic, and since then, we’ve reflected on more thoughts on showing allyship, so we offer the following recommendations, which we hope are helpful. In sharing our approach to these responses, we also hold space as 2 facilitators with different racial identities — Joanne identifies as South Asian; Jayke is White.

First, What Is Allyship?

When we talk about the meaning of allyship in the workplace, we’re referring to the actions, behaviors, and practices that leaders take to support, amplify, and advocate with others, most especially with individuals who don’t belong to the same social identities as themselves. (Note that we say “advocate with …” rather than “advocate for …” because advocacy should be done in partnership with those we intend to serve.)

At CCL, our approach to this work has been less about answering the question “ What is allyship ?” and more about reframing that question into “ How can we act as allies?”

Fundamentally, when we’re working on allyship, we’re talking about ally as a verb, and not a noun: we’re talking about actions and behaviors that make an impact, rather than a label or a title that gives someone moral credibility or social capital.

As a side note, some leaders who identify as BIPOC (Black, Indigenous, or Persons of Color) have been calling for an adoption of new language to describe the role of an “ally,” in terms such as “co-conspirators” or “accomplices.” And in some cases, leaders of racial equity work have stopped using the term “allyship” altogether, to prioritize language beyond positional titles that better reflects the actions, behaviors, and practices  that leaders are being increasingly called on to play in society.

But we choose to use the terms “ally” and “allyship” for now as a more familiar point-of-entry to conversations about race and other issues of inequity, with an awareness and acknowledgement that allyship is an imperfect term.

Access Our Webinar!

Watch our webinar,  Introspection Into Action: Becoming an Ally in a Time of Racial Unrest , and learn immediate actions you can take towards becoming a better leader and ally and creating an inclusive environment.

How Can I Become a Better Ally?

What leaders must do to show allyship.

First, it’s important to note that allyship is not a single action, rather it is ongoing action itself, with a focus on other people, not on yourself. That being said:

• Allyship needs to start with an examination of self, to better understand the power, privilege, and access available to you as an individual, as a result of the different identity groups to which you belong. Once you understand social identity and you’re more fully aware of the power and access that you have available to you in relation to the groups you aspire to serve, you’ll be in a much better position to leverage those privileges to advocate with and for others.
• Being an ally also requires deep education about the communities that you’re interested in demonstrating allyship toward . We always recommend the approach of educating ourselves through the avenues available first, before  reaching out or leaning on others to teach us. Educational sources are readily available through a multitude of platforms (e.g., local libraries, on the Internet via advocacy websites and media accounts, and local and national organizations, among others).

Building a strong foundation of competencies, knowledge, and awareness is the best way to turn allyship from a buzzword into actual, sustainable behaviors that create inclusive environments and build a sense of belonging at work .

An example is the decision-making and selection process for teams within organizations. Often, when senior leaders pull together a task force to deal with a challenge, they lean on those who they know best and may unintentionally overlook others. As an ally at work, you can show inclusive leadership and advocate with and for someone who doesn’t get tapped on the shoulder to join the team to ensure that other leaders are aware of that individual’s unique and valuable talents and perspectives.

A common misconception of allyship is that it requires big, public action or loud proclamations of beliefs and values. But loudly professing allegiance without taking any meaningful actions of support is merely performative allyship.

In contrast, true allyship is available in every interpersonal interaction and can be very powerful when demonstrated through quiet, private actions and being a compassionate leader .

What Happens if I Try to Be an Ally & I Get It Wrong?

This question comes up because people are worried about “doing allyship right.” But if we are treating allyship as an ongoing, constant set of practices, we  are  going to get something wrong, eventually. Mistakes  are going to happen.

Regardless of where you are on your allyship journey, right now is the time to get used to the idea that showing allyship is an inherently uncomfortable thing to do. It takes courage, vulnerability, and humility — both to put ourselves out there, but also when we realize we’ve gotten it wrong.

Allyship mistakes happen by those who are even the most well-intended: We may intend to speak out for someone who we think is being treated unfairly, and then later learn they found it offensive that we didn’t let them speak for themselves. Or we may think we’re giving an affirming compliment to someone’s cultural identity, only to find that the impact was that they thought the comment was insulting.

Our  intent  and the  impact we have on others are often different , but it doesn’t mean that we give up trying to do what’s right. Leaders learn from their mistakes, no matter how difficult the lesson. In the words of Maya Angelou, “Then when you know better, do better.”

While the  impact  we have as leaders and allies is ultimately what matters, the failure of leaders to even act on their positive intentions out of the fear of perfection is what we find most often holds them back from being strong allies.

Many leaders never “get it wrong” because they’ve never really tried to “get it right,” and have avoided difficult allyship practices such as engaging in difficult conversations and collaboration.

Failing to engage in allyship out of the fear of perfection has the same consequences as failing to engage out of apathy: conversations don’t happen, mindsets don’t shift, and systems don’t change. In fact, engaging in conversation and collaboration enables individuals to create connections, build psychological safety , and maintain healthy relationships.

When you do choose to engage, you’ll likely find yourself feeling “called out” by someone, eventually, for something you said or did. In these moments, it’s more important than ever to keep trying, choose not to give up, and avoid getting discouraged to the point of checking out. This hard work is part of the process, but often a necessary one for us to learn.

Whether you agree with the feedback or not, we recommend first recognizing the courage it took for someone to give you that feedback, and to use it as an opportunity for reflection and growth. Misunderstandings happen, and there may be opportunity to have a follow up conversation later. However, leaders set themselves up for failure when they react to being called out by getting defensive, dismissive, angry, or upset to the point that it becomes about managing your own response to the neglect of the feelings of the person who gave the feedback.

If you are truly well-intended with your actions, the feedback (regardless of whether you fully agree with all of it or not) is worth learning from to have a better impact the next time. Remember: Don’t give up!

Keep trying, because truly understanding what allyship means and how to show it at work is critical for good leaders, no matter their position in the organizational hierarchy, if they want to continue to become better leaders. (At CCL, we’re focused on how leadership can and should evolve with our changing world. We invite you to explore our many resources for (better) leadership .)

What’s the Best Way to Help Senior Leaders Understand the Importance of Allyship at Work?

Although the need for more diverse teams and equitable and inclusive environments has existed for as long as organizations have, recent years have showcased that organizations are not as close to having diverse, inclusive, and equitable environments as they might have believed.

Studies have repeatedly shown that diverse teams drive better business performance, and companies with more diversity become more innovative, resilient, and better able to respond to complex challenges. In addition to understanding the business case for having diverse perspectives, there’s also a strong likelihood that the benefits of a diverse and inclusive organizational environment are already reflected in your organization’s mission statement and values. Most often, we find that linking to the business case and  moral imperatives helps to bring leaders on board.

Corporate diversity & inclusion statements must show real commitment to advancing on goals for equity, diversity, and inclusion. It’s important that allyship in the workplace isn’t just cosmetic platitudes or empty gestures.

At CCL, clients who partner with us to build equity, diversity, and inclusion utilize our REAL™ framework to help them understand the relevant opportunities that are available to them at their organization through elevating equity, activating diversity, and leading inclusively.

We typically find that this approach demonstrates the need and value of true allyship in the workplace by tying it to an organization’s unique culture and values. This is key for long-term workplace culture change and taking real, concrete actions in support of professed values and commitments.

How Does Allyship for Racial Equity Take Place in an Organization That’s Mostly Homogenous?

For leaders who operate in mostly homogeneous spaces, this is a common question and challenge that comes up. In the United States, homogeneity typically refers to predominantly White organizations, but extends to other identity groups who often make up the majority group of employees and tend to hold the most positional power within organizations, such as men, cisgender, able-bodied, and neurotypical individuals, people who are heterosexual, and people of the Christian faith.

We’re intentionally framing this response with White audience members in mind, who we argue are ultimately responsible for the practices of allyship, especially within predominantly White organizations.

There is no better space or opportunity for White employees to serve as an ally and advocate for racial equity than there is within a homogenous organization. Period.

For White people, allyship in the workplace isn’t just about supporting colleagues from historically marginalized, underestimated groups while they’re in the room. The meaning of allyship is more about the often-behind-the-scenes work helping  all of our colleagues, specifically those in power,  to better understand the systems in place that make equity, diversity, and inclusion necessary for our other colleagues … even when it’s difficult, or even when it feels risky.

It’s about helping other White leaders understand why diversity and inclusion are important organizational values. It’s helping team members to understand why a diversity of perspectives and identities  will add incredible value to your team. It’s about helping other White leaders to examine why the organization is homogeneous in the first place, and identifying relevant opportunities to change that.

We’re big believers in the “If not you, then who?” approach in this regard. Serving as an ally isn’t just about managing the interpersonal dimensions of diversity and inclusion, but about helping to prioritize equity , not just diversity & inclusion, across the systems, policies, and practices in which we operate — even (and especially) when it’s difficult. Every system, including homogeneous ones, will benefit from that form of allyship in the workplace.

Effective Allyship: Moving Beyond Awareness Into Action

In closing, to answer the question “ What is allyship ?” we must look beyond just the meaning or definition of allyship or mere awareness of the concept, and instead identify ways that we as individual leaders can move into action and advocate with and for others. And while shifting individual behaviors is key, lasting change requires teams and organizations to make shifts collectively.

Ready to Take the Next Step?

Help your organization move beyond awareness of allyship toward taking meaningful actions with our  Beyond Bias™  solutions, designed to equip your team to recognize, address, and overcome unconscious bias and create a more inclusive organizational culture.

Frequently Asked Questions About Allyship

Through our programs, research, and decades of experience developing leaders around the world, we hear common questions relating to allyship at work. Below are several frequently asked questions, and our answers.

• What does allyship mean? Allyship refers to the actions, behaviors, and practices that leaders take to support, amplify, and advocate with others, especially with individuals who don’t belong to the same social identity groups as themselves.
• What is allyship in the workplace? Allyship is not a single action; rather it is ongoing action itself, with a focus on other people, not on yourself. That being said, allyship needs to start with an examination of self, to better understand the power, privilege, and access available to you as an individual, as a result of the different identity groups to which you belong.
• How do you become an ally? Building a strong foundation of competencies, knowledge, and awareness is the best way to turn allyship from a buzzword into actual, sustainable behaviors that create inclusive environments and diverse teams. Once you’re more fully aware of the power and access that you have available to you, in relation to the groups you aspire to serve, you’ll be in a much better position to leverage those privileges to advocate with others.
• Why is allyship important? Serving as an ally isn’t just about managing the interpersonal dimensions of diversity and inclusion, but about helping to facilitate greater equity across the systems, policies, and practices in which we operate — even and especially when it’s difficult. Every system, including homogeneous ones, will benefit from that form of allyship.

More questions? Our experts are here to help. Let’s have a conversation!

Joanne facilitates and designs customized leadership programs for leaders in global organizations within the social sector, with a focus on population health. She applies her passion for diversity and development to her work with organizations and their leaders to enable them to fulfill their potential in an ever-changing global marketplace.

Jayke designs and facilitates leadership development programs with nonprofit organizations, grassroots community leaders, foundations, and educators to build stronger, more equitable partnerships. Jayke has been privileged to work alongside clients and communities to create spaces that foster equity, diversity & inclusion — spanning programs that have supported leaders in advancing racial equity, building advocacy pipelines for disability rights, strengthening networks among LGBTQ leaders, and beyond.

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