- If you purchased a MET payroll deduction or monthly purchase contract, you may deduct the amount paid on that contract during 2013 (not including fees for late payments or insufficient funds). You should receive an annual statement from MET specifying this amount.
- If you purchased a MET contract during 2013, you may deduct the total contract price (including the processing fee).
- If you made a charitable contribution to the MET Charitable Tuition Program during 2013, you may deduct the total contribution amount. You will receive a statement from MET to confirm the amount.
- The amount included in AGI as income to the purchaser because the MET contract was terminated.
You may deduct the following: