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No.You may be able to take the credits if you made energy saving improvements to your Home located in the United States in the current year. A home is where you lived in the current year and can include a house, houseboat, mobile home, cooperative apartment, condominium, and a manufactured home that conforms to Federal Manufactured Home Construction and Safety Standards. Your main home is generally the home where you live most of the time. A temporary absence due to special circumstances, such as illness, education, business, military service, or vacation, will not change your main home.

Qualified educational expenses would include tuition and required fees, but would not include room and board, insurance, transportation or other personal living or family expenses, medical expenses, supplies or equipment.
the American opportunity tax credit includes expenses for course-related books, supplies and equipment that are not necessarily paid to the educational institution.
The credits are subject to income limitations. The credits are not available for married filing separate returns. Both credits are claimed on IRS Form 8863.
The American Opportunity and Lifetime Learning credits are two federal credits available for qualifying higher education expenses paid to eligible educational institutions.
There may also be similar state credits or deductions available. Generally, the American Opportunity credit is available for the qualified expenses for the first 4 years of post-secondary education leading to a degree.
The Lifetime Learning credit is available for both degree and non-degree courses. This includes undergraduate courses not claimed as a American Opportunity credit, graduate studies, and students acquiring or improving their job skills.

The deduction for student loan interest will continue to be available to every person who is legally obligated to repay a student loan through the year 2012.
Taxpayers who have student loans are allowed to deduct up to $2,500 in annual interest payments on the loan directly from their gross income, subject to phase-out rules.
Your lender will send you a Form 1098-E. The amount of interest you paid on your student loans for the year will be reported on Form 1098-E, box 1.
The $2,500 maximum deduction for interest paid on student loans begins to phase out for a married taxpayers filing a joint returns at $125,000 and phases out completely at $155,000, an increase of $5,000 from the phase out limits for tax year 2011.
For single taxpayers, the phase out ranges remain at the 2011 levels.($60,000-75,000).
Qualifying loans include any debt incurred to pay for higher education expenses for yourself, spouse or a dependent at the time the debt was incurred.
The student must have been enrolled on at least a half-time basis when the loan was made in order for the interest to be deductible. The student will receive a form verifying his or her half-time basis eligibility.

In the year you are divorced you must file as single or head of household if you have a child living with you.

If the filing status you are using for filing your individual income tax return is "married filing separately", and your spouse itemizes his or her deductions, then you must use your itemized deductions even if your standard deduction exceeds your itemized deductions.

Some spouses have had problems with the IRS in the past and still owe the IRS taxes. When you file a joint return, you and your spouse are both equally responsible for the taxes owed on that return. Any refund you might have been entitled to could be used to pay your spouses existing liability with the IRS or the state. Lastly, some people do not want their spouse to be aware of all of their financial involvement.

If you are filing as married filing separately, both persons must file using either the standard or itemized deduction amounts. One spouse cannot use the standard deduction and the other use the itemized deduction amount.

If you are Filing as Married filing separately, you must have lived apart from your spouse for the last 6 months of the year to take advantage of the dependent care, earned income, elderly credits and the $25,000 rental loss allowance.
Also Social Security will be 85% taxable.
Speak to your local CPA about the tax strategy of using married filing jointly or married filing separately.

$51,900 for single and head of household taxpayers ($50,600 in 2012)
$80,800 for joint filers and qualifying widow(er) taxpayers ($78,750 in 2012)
$40,400 for married filing separately taxpayers ($39,375 in 2012)
There is an exemption phase-out for taxpayers with Alternative Minimum Taxable Income more than $115,400 for Single or Head of Household
$153,900 for MFJ or Widower
$76,950 for MFS.

The calculation of alternative minimum tax begins after the Adjusted Gross Income (AGI) is computed. The AMT is basically an add on to the normal income tax computation that is done. After you are done with the calculation of AGI, some of the preferential deductions (standardized or itemized) are added back into the AGI. Next a standard, flat alternative minimum tax deduction is deducted from the total. The remaining figure is known as AMT Taxable Income (AMTI). This AMTI is further taxed at different rates, instead of the current taxation rate. The output is the Tentative Minimum Tax (TMT), and in case if it exceeds the regular income tax the TMT is paid.