December tax law changes mean 1040 filers claiming college deductions will have to take special steps.

“Taxpayers must file Form 1040 to take this deduction for up to $4,000 of tuition and fees paid to a post-secondary institution. It cannot be claimed on Form 1040A.

The deduction for tuition and fees will be claimed on Form 1040, line 35, “Domestic production activities deduction.” Enter “T” in the blank space to the left of that line entry if claiming the tuition and fees deduction, or “B” if claiming both a deduction for domestic production activities and the deduction for tuition and fees. For those entering “B,” taxpayers must attach a breakdown showing the amounts claimed for each deduction.”

Breakdown, as in itemized list, not what you’ll go through if you wait till April 15th to start. — BEN POPKEN

Special Steps Needed for Paper 1040 Filers to Claim Late Tax Changes [IRS]

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