The student loan interest deduction is a federal income tax deduction that authorizes borrowers to deduct up to $2,500 of the interest paid on eligible student loans from their taxable income. 2022 Federal Income Tax Brackets, Standard Deductions, Tax Rates. The Joint Committee on Taxation estimates the change would reduce federal tax revenue by $5.9 billion from 2021 through 2030. One-Time Checkup with a Financial Advisor, cost $28,240 for the 2022-2023 school year, Student Loan Interest Deduction Worksheet, what you can and cant deduct from your taxes, Tax Haven Examples, Benefits and Legality, Compare Up to 3 Financial Advisors Near You. Tax Tip 2022-38 Two tax credits that can help cover the cost of higher education, Tax Tip 2022-123 College students should study up on these two tax credits, Treasury Inspector General for Tax Administration. This is the case for nonresident aliens, for example. WebFor details, see Pub. Anything above $5,250 is generally considered as taxable income. Click on column heading to sort the list. prices here, Premier investment & rental property taxes, TurboTax Live Full Service Business Taxes, Tuition and Fees Deduction for Higher Education, Education that begins during the year, or. The amount in line 6 on Form 8917 flows through to Schedule 1 of Form 1040. What's the Difference Between a Tax Credit and a Tax Deduction? The benefit of a deduction depends on the tax rate a taxpayer faces. No, only tuition paid to a qualified educational institution qualifies for the tuition and fees deduction. Prior version will be available on IRS.gov. You cannot claim a credit for education expenses paid with tax-free funds. The deduction applies to tax years beginning on or after January 1, 2017 through the tax year beginning on January 1, 2021. The credit provides a maximum annual amount up to $2,000 per tax return, calculated as 20 percent of the first $10,000 of qualified expenses, and it is nonrefundable. Identify critical information that writers may have missed. ("Adviser(s)") with a regulatory body in the United States that have elected to participate in our You may have to file an amended income tax return (Form 1040-X) for the prior year. "What is the Difference Between Refundable and Nonrefundable Credits?". For more on education-related tax benefits, visit our Tax Guide for College Students. Required Student Fees. A taxpayer who filed a Form 8863 for educational tax credits is not eligible to claim the same educational expenses for a tax deduction on Form 8917. education you need could be more affordable than you think. Box 7. These credits can help offset the cost of higher education. 1 Best answer. But still, the LLC is helpful because parents and students can claim the credit if theyre paying for an undergraduate education, graduate school or technical school. The overlap between the deduction and the credits also caused confusion for families trying to decide which was best to take. For your 2022 taxes (which you file in 2023), this deduction is worth the amount you paid in interest for your student loans, up to $2,500, which is the maximum deduction. If you can be claimed as a dependent on your parents' or someone else's tax return, you cannot claim the higher education deduction. Form 8917: Tuition and Fees Deduction, Page 1. Taxpayers will still have to make a choice about which credit best fits their situation. Please let us know and we will fix it ASAP. In order to get the full$2,500 credit, your MAGI cannot be higher than $91,850 (or over $137,800 for joint filers) in 2023. WebBelow are step-by-step instructions for filling out Form 8917. Tuition and fees deduction Student loan interest deduction Qualified student loan Qualified education expenses Business deduction for work-related Home > Major Minor > Taxes 2021: Loans, deductions, and you can tax holidays to possess college loans and you may college or annually towards the undergraduate tuition, fees and you may instructions. The other permanent credit, the American Opportunity Tax Credit, will remain the same. What is the Difference Between Refundable and Nonrefundable Credits? Possession, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Form 8917: Tuition and Fees Deduction, Page 3. The amount from line 10 of Schedule 1 is then transferred to line 8 of Form 1040 or Form 1040-SR. 1. And the Lifetime Learning Credit (also IRS Form 8863) offers a nonrefundable credit of up to $2,000. Filing a tax return as married filing separately will cause you to be ineligible for the tuition and fees tax deduction. Academic periods can be semesters, trimesters, quarters or any other period of study such as a summer school session. TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. Shows adjustments to scholarships or grants for a prior year. For tax year 2021: Tuition and Fees Deduction (Form 8917) has been repealed starting in Tax Year 2021. 0 3 466 The deduction is reduced (phased out) when your modified adjusted income is between $70,000 and $85,000 when filing as single, head of household, or qualifying The Tuition and Fees Deduction lets you take a deduction for expenses paid to an eligible education institutionup to $4,000. The student in this case could be you, your spouse or your dependent you claim on your return. to a 529 plan in 2021? A tax creditis a provision that reduces a taxpayers final tax bill, dollar-for-dollar. Access free financial calculators, articles, and videos to help you create a budget, track your spending, create financial goals, and enhance your financial knowledge about credit, financial planning, money management, and more! Student loan interest deduction, alimony, and tuition and fees deduction are allowed in the Colorado to federal total income ratio (line 21 / line 20). IRC 62 (a) (19) and 223 16.6 1.423 Commuter Deduction (Note: item 1.423 was formerly the temporary Tuition and Fees Deduction) My explanation of the tax assessment is a tax balance of $514, a penalty of $5.90, interest through Feb 3 of $17.08, and "other" of $130 with a credit of $455.00, thus the $211.98 owed. Form 8917 puts a limit on your annual deduction, which is Divorced or separated parents Only the parent claiming the dependent can claim the amounts paid by that parent for tuition and textbooks for that dependent. You paid interest, in 2022, on aqualified student loan. The year-end act would eliminate the temporary deduction for tuition and fees for tax years after 2020 in favor of expanding the income limits for the Lifetime Learning Credit, a permanent tax credit already available to taxpayers for many of the same expenses. Qualified expenses you pay for yourself, your spouse or your dependents are eligible for the deduction. To have 2020 fees, the newest deduction is available to at least one or head So, for example, $2,000 paid in December 2020 for a course that begins in January 2021 qualifies for a 2020 deduction, but not for a 2021 deduction. Do Not Sell or Share My Personal Information. Since taxpayers' modified AGI falls within the phase out thresholds of $110,000 and $140,000 for married filing joint, they must reduce the federal deduction allowed on Schedule Y as follows: ($120,000 - $115,000) = 17% phase out percentage $30,000 $2,300 x 17% (.17) = $391 phase out amount Federal Deduction: The existence of a fiduciary duty does not prevent the rise of potential conflicts of interest. The Student Loan InterestDeduction is taken as an adjustment to income, which means you can claim the eligible deduction even if you do not itemize deductions when filing your federal income taxes. WebFor those filing as single, head of household or a qualifying widower The deduction starts to phase out at $65,000 and is completely phased out at $80,000. SmartAssets Qualifying taxpayers can benefit from tax credits and tax deductions. Request for Student's or Borrower's Taxpayer Identification Number and Certification, Instrucciones para el Solicitante del Formulario W-9(SP), Solicitud y Certificacion del Numero de Identificacion del Contribuyente, Solicitud y Certificacion del Numero de Identificacion del Contribuyente, Instructions for the Requestor of Form W-9, Request for Taxpayer Identification Number and Certification, Request for Taxpayer Identification Number and Certification, File Your Taxes Yourself For Free (Spanish Version), Application for Reduced Rate of Withholding on Whistleblower Award Payment, Application for Consent to Sale of Property Free of the Federal Tax Lien, Tax Exempt Bonds Voluntary Closing Agreement Program Request, The Health Coverage Tax Credit (HCTC) Reimbursement Request, Business Identity Theft Affidavit (Spanish version), Identity Theft Affidavit (Spanish version), Projected Operations VITA Grant Program Application Plan, Itemized Statement Component of Advisee List, Health Coverage Tax Credit (HCTC) Blank Payment Coupon, Application for Central Withholding Agreement, Tax-Exempt Organization Complaint (Referral), Income and Deductions Checklist (English-Spanish), Innocent Spouse Statement of Disagreement, Internal Revenue Service Advisory Council Membership Application, Request for an Informal Conference and Appeals Review, Instructions for Form 9465 (SP), Installment Agreement Request (Spanish Version), Installment Agreement Request (Spanish version), Instructions for Form 9465, Installment Agreement Request, Acknowledgement and General Information for Taxpayers Who File Returns Electronically, Alternative Media Preference (Spanish Version), Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments, Instructions for Form 8996, Qualified Opportunity Fund, Special Rules for Patrons of Agricultural or Horticultural Cooperatives, Instructions for Form 8995-A, Qualified Business Income Deduction, Instructions for Form 8995, Qualified Business Income Deduction Simplified Computation, Qualified Business Income Deduction Simplified Computation, Instructions for Form 8994, Employer Credit for Paid Family and Medical Leave, Employer Credit for Paid Family and Medical Leave, Instructions for Form 8993, Section 250 Deduction for Foreign Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI), Section 250 Deduction for Foreign Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI), Calculation of Global Intangible Low-Taxed Income (GILTI) for Members of a U.S. Consolidated Group Who Are U.S. Shareholders of a CFC, Schedule of Controlled Foreign Corporation (CFC) Information to Compute Global Intangible Low-Taxed Income (GILTI), Instructions for Form 8992, Global Intangible Low-Taxed Income (GILTI), U.S. File your own taxes with confidence using TurboTax. When filing their taxes, students had Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI), Instructions for Form 8991, Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts, Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts, Instructions for Form 8990, Limitation on Business Interest Expense Under Section 163(j), Limitation on Business Interest Expense Under Section 163(j), Request to Revoke the Election for Alternative to Payment of the Imputed Underpayment, Election for Alternative to Payment of the Imputed Underpayment - IRC Section 6226, Instructions for Form 8986, Partner's Share of Adjustment(s) to Partnership-Related Item(s) (Required Under Sections 6226 and 6227), Partner's Share of Adjustment(s) to Partnership-Related Item(s) (Required Under Sections 6226 and 6227), Instructions for Form 8985, Pass-Through Statement - Transmittal/Partnership Adjustment Tracking Report (Required Under Sections 6226 and 6227), Pass-Through Statement - Transmittal/Partnership Adjustment Tracking Report (Required Under Sections 6226 and 6227), Extension of the Taxpayer Modification Submission Period Under Section 6225(c)(7), Certification of Partner Tax-Exempt Status for Modification Under IRC Section 6225(c)(3), Affidavit for Partner Modification Amended Return Under IRC Section 6225(c)(2)(A) or Partner Alternative Procedure Under IRC Section 6225(c)(2)(B), Waiver of the Period Under IRC Section 6231(b)(2)(A) and Expiration of the Period for Modification Submissions Under IRC Section 6225(c)(7), Partnership Request for Modification of Imputed Underpayments Under IRC Section 6225(c), Instructions for Form 8979, Partnership Representative Revocation/Designation and Resignation Form, Partnership Representative Revocation/Designation and Resignation Form, Partner's Additional Reporting Year Tax (Schedule of Adjustments), Instructions for Form 8978, Partner's Additional Reporting Year Tax, Tax Jurisdiction and Constituent Entity Information, Instructions for Form 8975 and Schedule A (Form 8975), Country-by-Country Report, Instructions for Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities, Qualified Small Business Payroll Tax Credit for Increasing Research Activities, Instructions for Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement, Certified Professional Employer Organization Customer Reporting Agreement, Instructions for Form 8971 (Including Schedule A), Information Regarding Beneficiaries Acquiring Property From a Decedent, Information Regarding Beneficiaries Acquiring Property from a Decedent, Cover Sheet for Form 8966 Paper Submissions, Instructions for Form 8963, Report of Health Insurance Provider Information, Report of Health Insurance Provider Information, Instructions for Form 8962, Premium Tax Credit (PTC), Instructions for Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts, Net Investment Income Tax Individuals, Estates, and Trusts, Instructions for Form 8959, Additional Medicare Tax, Allocation of Tax Amounts Between Certain Individuals in Community Property States, Instructions for Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, Foreign Account Tax Compliance Act (FATCA) Registration, Instruction for Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, Instructions for Form 8952, Application for Voluntary Classification Settlement Program (VCSP), Application for Voluntary Classification Settlement Program (VCSP), User Fee for Application for Voluntary Correction Program (VCP), Instructions for Form 8950, Application for Voluntary Correction Program (VCP) Submission Under the Employee Plans Compliance Resolution System (EPCRS), Application for Voluntary Correction Program (VCP), Instructions for Form 8949, Sales and other Dispositions of Capital Assets, Sales and other Dispositions of Capital Assets, Preparer Explanation for Not Filing Electronically, Report of Branded Prescription Drug Information, PTIN Supplemental Application For Foreign Persons Without a Social Security Number, PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due To Conscientious Religious Objection, Instructions for Form 8941, Credit for Small Employer Health Insurance Premiums, Credit for Small Employer Health Insurance Premiums, Instructions for Form 8940, Request for Miscellaneous Determination, Instructions for Form 8938, Statement of Specified Foreign Financial Assets, Statement of Specified Foreign Financial Assets, Instructions for Form 8937, Report of Organizational Actions Affecting Basis of Securities, Report of Organizational Actions Affecting Basis of Securities, Instructions for Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit, Qualified Plug-in Electric Drive Motor Vehicle Credit, Instructions for Form 8933, Carbon Oxide Sequestration Credit, Credit for Employer Differential Wage Payments, Instructions for Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code, Determination Under Section 860(e)(4) by a Qualified Investment Entity, Report of Employer-Owned Life Insurance Contracts, Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests, Uncollected Social Security and Medicare Tax on Wages, Instructions for Form 8918, Material Advisor Disclosure Statement, Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups, Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments, Qualified Disaster Retirement Plan Distributions and Repayments, Instructions for Form 8915-D, Qualified 2019 Disaster Retirement Plan Distributions and Repayments, Qualified 2019 Disaster Retirement Plan Distributions and Repayments, Instructions for Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments, Qualified 2018 Disaster Retirement Plan Distributions and Repayments, Instructions for Form 8915B, Qualified 2017 Disaster Retirement Plan Distributions and Repayments, Qualified 2017 Disaster Retirement Plan Distributions and Repayments, Instructions for Form 8912, Credit to Holders of Tax Credit Bonds, Instructions for Form 8911, Alternative Fuel Vehicle Refueling Property Credit, Alternative Fuel Vehicle Refueling Property Credit, Instructions for Form 8910, Alternative Motor Vehicle Credit, Instructions for Form 8908, Energy Efficient Home Credit, Certification of Intent to Adopt a Pre-Approved Plan, Instructions for Form 8904, Credit for Oil and Gas Products From Marginal Wells, Marginal Wells Oil and Gas Production Credit, Instructions for Form 8903, Domestic Production Activities Deduction, Instructions for Form 8902, Alternative Tax on Qualifying Shipping Activities, Alternative Tax on Qualifying Shipping Activities, Instructions for Form 8900, Qualified Railroad Track Maintenance Credit, Qualified Railroad Track Maintenance Credit, Notification of Income from Donated Intellectual Property, Instructions for Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. To get the full $2,000 LLC, your MAGI cant be higher than $80,000 if youre single or $160,000 if youre filing a joint tax return. Sometimes it looked the deduction would not be available, only to change at the last minute. (which will reduce returns). Nursing students should know their filing status, understand the tax credits available, and keep documentation on deductible expenses, such as tuition and student loan interest. But the amount youre allowed to claim depends on your modified adjusted gross income (MAGI). Each claim is subject to a single disregard amount of 3,000 or 1,500 each tax year. If your company provided funds for educational assistance Working with an adviser may come with potential downsides such as payment of fees Tuition and Fees Deduction 0120 01/24/2020 Form 8916-A: Supplemental Attachment to Schedule M-3 1119 12/10/2019 Form 8916: Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups 12/20/2021 Form 8879-F: IRS e-file Signature Authorization for Form 1041 2022 10/20/2022 Form 8879 Investopedia does not include all offers available in the marketplace. For example, the cost of a required course book bought from an off-campus bookstore is a qualified education expense. These include white papers, government data, original reporting, and interviews with industry experts. Box 6. Do I have to go into one of the federal buildings for the IRS in my state capital to speak to someone there or do I have to do a formal appeal with a written protest? The maximum amount you can claim is 7,000 per course, per person, per academic year. The Department of Education has extended the pause on federal student loan payments and interest to no later than June 30, 2023. The Tuition and Fees Deduction is no longer available beginning in tax year 2021. However, you might still be able to claim this deduction if you're amending or filing a tax return from 2019 or 2020. 1997-2023 Intuit, Inc. All rights reserved. Prepaid amounts that are paid in the tax year for academic periods starting in the first three months of the following year also qualify. Help us continue our work by making a tax-deductible gift today. In order to qualify for the deduction, you must meet the following criteria: For a student loan to qualify for the deduction, you must have used the loan to pay higher education expenses for yourself or for one of your dependents (with only a couple of exceptions). Use Schedule 1 to report above-the-line deductions and calculate the total. Whichever way you choose, get your maximum refund guaranteed. Press question mark to learn the rest of the keyboard shortcuts. To calculate your exact deduction, you can use the Student Loan Interest Deduction Worksheet that the IRS provides. If the credit reduces a taxpayers liability to zero, then up to $1,000 may be refunded. Tuition A qualified higher education expense is a tax-reducing expense such as tuition and books paid to an eligible post-secondary institution. Preview your next tax refund. The Tax Cuts and Jobs Act in 2020 eliminated many of the miscellaneous deductions that had been available, such as for uniforms, work shoes, union dues, and subscriptions to professional journals. What steps do I take next? See. 1 Key Takeaways We last updated the Tuition and Fees Deduction in February 2023, Student loan However, taxpayers who paid qualified tuition and fees in 2018, 2019 and 2020 could claim a maximum deduction of $4,000. Is one of our forms outdated or broken? For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Here's how to qualify. Tuition and Fees Deduction If you are unable to claim the Lifetime Learning Credit because of the phase-out limit, you can claim the Tuition and Fees Deduction of up to $4,000. Youre using any filing status except married filing separately. The LLC, on the other hand, is a nonrefundable tax credit. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms! Reminders. We also reference original research from other reputable publishers where appropriate. Dont claim the deduction for expenses paid after 2020 unless the credit is extended again. It appears you don't have a PDF plugin for this browser. WebCurrent Tuition & Fees Dashboards. Partially refundable credit of up to $2,500 per student, course-related books, supplies, and equipment, First four years of undergraduate education, $80,000 (single) $160,000 (married joint), Undergraduate, graduate, and job skills courses. The credit phases out for taxpayers with income between $80,000 and $90,000 ($160,000 and $180,000). Stay informed with our COVID-19 resource center, updated weekly with leading research and analysis. Though a $2,000 tax credit might sound smaller than a $4,000 deduction, the credit would reduce tax liability by a greater amount than the deduction. If you get a larger refund or smaller tax due from another tax preparer, we'll refund the applicable TurboTax Live Full Service federal and/or state purchase price paid. The Lifetime Learning Credit income limits are adjusted annually for inflation. Adjustments to income from Schedule 1 (1040) that are used to calculate MAGI are included on line 4. I believe that to be a source of the issue. Also, 40 Web2021: $6,973: 2020: $6,972: 2019: $6,974: 2018: $6,974: The subtraction is phased down if your income is between: Year Single or Head of Household A subtraction may not be claimed for tuition and fees paid with certain tax-free funds. No one else is claiming you (or your spouse if youre filing a joint return) as a dependent on their tax returns. You must pay the expenses for an academic period* that starts during the tax year or the first three months of the next tax year. June 12, 2019 12:38 PM. is registered with the U.S. Securities and Exchange Commission as an investment adviser. The IRS doesnt let you deduct every dollar you pay in tuition, nor is it available to all taxpayers. There is no limit to the number of years this credit can be claimed for each student. Instead of phasing out at income levels starting at $59,000 for single filers and $118,000 for joint filers, the phaseout will begin at $80,000 for single filers and $160,000 for joint filers. Before taking any action, you should always seek the assistance of a professional who knows your particular situation for advice on taxes, your investments, the law, or any other business and professional matters that affect you and/or your business. There are rare instances when a taxpayer may qualify without having received a 1098-T; they would have to prove eligibility when claiming the deduction. Read on to find out the pros and cons and, Unreimbursed medical expenses that are greater than 7.5% of your adjusted gross income; can include prescription glasses, hearing aids, false teeth, weight loss programs for a specific diagnosis, and insurance premiums you paid out of pocket, Child or dependent-care fees are partially deductible and were increased in 2021, Health savings account (HSA) contributions, Individual retirement account (IRA) contributions, Buying and cleaning uniforms not provided by your employer, Travel expenses if you travel to your patient's home from one assignment to the next, Professional or malpractice insurance premiums, Fees for conference registration or professional journal subscriptions, Cost of moving expenses to a new job more than 50 miles from your home. TurboTax customersweve started your estimate. It provides a maximum annual amount of $2,500 per student, calculated as 100 percent of the first $2,000 in qualifying expenses and 25 percent of the next $2,000 in qualifying expenses for the first four years of undergraduate education. The IRS can help put some of the cost of medical school expenses back in your pocket. Taxpayers cannot claim the credit if income exceeds $90,000 ($180,000 married filing jointly). This compensation does not influence our school rankings, resource guides, or other editorially-independent information published on this site. You won't know which is better until you've done the math. ", Tax Policy Center. to a 529 plan in 2021? The mess of education-related tax breaks available to taxpayers will become a bit easier to navigate in coming years if the Consolidated Appropriations Act of 2021 is signed into law. hb```f`0b`c`0x B@16;M``8p| You have to subtract any scholarships, educational assistance, or other nontaxable income spent for educational purposes (other than gifts or inheritances). Student Loan Interest Deductions 2023 Going to college is terrifying and exciting in equal measure. Who Cannot File Form 8917: Tuition and Fees Deduction? Part of that stemmed from the way in which deductions differ from credits. The first 3,000 is disregarded for of a full If you pay the expenses with money from a loan, you take the credit for the year you pay the expenses, not the year you get the loan or the year you repay the loan. For simple tax returns only. Other strategies to lower your tax bill include maxing out your retirement plan contribution, considering commuter benefits, and adding to your HSA or flexible savings account. The maximum allowable deduction is $4,000 for a taxpayer whose MAGI is less than $65,000 if single ($130,000 for MFJ). For schools that use clock or credit hours and do not have academic terms, the payment period may be treated as an academic period. Course Fees. I believe that to be a source of the issue. Washington, DC 20005, Tax Expenditures, Credits, and Deductions, Tax Reform Plan for Growth and Opportunity, Location Matters: State Tax Costs of Doing Business, Tax Reforms for Mobility and Modernization, Consumption Tax Policies in OECD Countries, mess of education-related tax breaks available to taxpayers, sometimes leaving hundreds of dollars on the table, Individual Tax Expenditures, Credits, and Deductions.
Best Body Wash At Marshalls, Kimberly Kravitz Wiki, Why Was Henry Vii Called The Winter King, Articles T