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Adjusted Qualified Education Expenses Worksheet See Qualified Education Expenses, earlier, before completing. Complete a separate worksheet for each student for each academic period beginning (or treated as beginning) in 2013 for which you paid (or are treated as having paid) qualified education expenses in 2013. 1. Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period . . . . . . . . . . . . . . . . . .

2. Less adjustments: a. Tax-free educational assistance received in 2013 allocable to the academic period . . . . . . . . . . . .

b. Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period . . .

c. Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return . . . . . . . . . .

3. Total adjustments (add lines 2a, 2b, and 2c) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Adjusted qualified education expenses. Subtract line 3 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . .

If you are claiming an education credit for more than one student, complete a separate Part III for each student before returning to page 1 to complete Parts I and II. CAUTION ! Instructions for Form 8863 (2013) -7-