| Publication 970 |
2008 Tax Year |
3.
Lifetime Learning Credit
Income limits increased. The amount of your lifetime learning credit for 2008 is gradually reduced (phased out) if your modified adjusted gross income
(MAGI) is between $48,000 and $58,000 ($96,000 and $116,000 if you file a joint return). You cannot claim a credit if your
MAGI is $58,000 or more ($116,000 or more if you file a joint return). This is an increase from the 2007 limits of $47,000
and $57,000 ($94,000 and $114,000 if filing a joint return). See
Effect of the Amount of Your Income on the Amount of Your Credit
, later, for more information.
Students in Midwestern disaster areas. The following rules apply only to students attending an eligible educational institution in the Midwestern disaster areas
in the states of Arkansas, Illinois, Indiana, Iowa, Missouri, Nebraska, and Wisconsin. See Table 3-2 near the end of this
chapter for a list of counties.
-
The lifetime learning credit rate for students in Midwestern disaster areas is 40%.
-
The definition of qualified education expenses for the lifetime learning credit is expanded for students in Midwestern disaster
areas. See
Students in Midwestern disaster areas
, under Qualified Education Expenses, later in this chapter for more information.
There are two tax credits available to help you offset the costs of higher education by reducing the amount of your income
tax. They are the Hope credit and the lifetime learning credit, also referred to as education credits. This chapter discusses
the lifetime learning credit. The Hope credit is discussed in chapter 2.
This chapter explains:
-
Who can claim the lifetime learning credit,
-
What expenses qualify for the credit,
-
Who is an eligible student,
-
Who can claim a dependent's expenses,
-
How to figure the credit,
-
How to claim the credit, and
-
When the credit must be repaid.
What is the tax benefit of the lifetime learning credit.
For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 ($4,000 for students in Midwestern
disaster areas) for qualified education expenses paid for all students enrolled in eligible educational institutions. There
is no limit on the number of years the lifetime learning credit can be claimed for each student.
A tax credit reduces the amount of income tax you may have to pay. Unlike a deduction, which reduces the amount of
income subject to tax, a credit directly reduces the tax itself. The lifetime learning credit is a nonrefundable credit. This
means that it can reduce your tax to zero, but if the credit is more than your tax the excess will not be refunded to you.
The lifetime learning credit you are allowed may be limited by the amount of your income and the amount of your tax.
You may be able to take a tuition and fees deduction for your education expenses instead of a lifetime learning credit. You
can choose the one that will give you the lower tax. See chapter 6 for details about the deduction.
Can you claim both education credits this year.
For each student, you can elect for any year only one of the credits. For example, if you elect to take the lifetime
learning credit for a child on your 2008 tax return, you cannot, for that same child, also claim the Hope credit for 2008.
If you are eligible to claim the lifetime learning credit and you are also eligible to claim the Hope credit for the
same student in the same year, you can choose to claim either credit, but not both. For 2008, if the total qualified education
expenses for a student are more than $9,000, it will generally be to your benefit to claim the lifetime learning credit.
If you pay qualified education expenses for more than one student in the same year, you can choose to take credits
on a per-student, per-year basis. This means that, for example, you can claim the Hope credit for one student and the lifetime
learning credit for another student in the same year.
Differences between the lifetime learning and Hope credits.
There are several differences between these two credits. For example, you can claim the Hope credit based on the same
student's expenses for no more than 2 years. However, there is no limit on the number of years for which you can claim a lifetime
learning credit based on the same student's expenses. The differences between the two credits are summarized in Table 3-1.
Table 3-1.Comparison of Education Credits
| Lifetime Learning Credit |
Hope Credit |
| Up to $2,000 credit ($4,000 if a student in a Midwestern disaster area) per return |
Up to $1,800 credit ($3,600 if a student in a Midwestern disaster area) per eligible student |
| Available for all years of postsecondary education and for courses to acquire or improve job skills |
Available ONLY until the first 2 years of post-
secondary education are completed
|
| Available for an unlimited number of years |
Available ONLY for 2 years per eligible student
|
| Student does not need to be pursuing a degree or other recognized education credential |
Student must be pursuing an undergraduate degree or other recognized education credential |
| Available for one or more courses |
Student must be enrolled at least half time for at least one academic period beginning during the year |
| Felony drug conviction rule does not apply |
No felony drug conviction on student's record |
The following rules will help you determine if you are eligible to claim the lifetime learning credit on your tax return.
Generally, you can claim the lifetime learning credit if all three of the following requirements are met.
-
You pay qualified education expenses of higher education.
-
You pay the education expenses for an eligible student.
-
The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return.
Note.
Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent,
are considered paid by you.
“Qualified Education Expenses”
are defined on this page. “Eligible students” are defined later under
Who Is an Eligible Student
. A “dependent for whom you claim an exemption” is defined later under
Who Can Claim a Dependent's Expenses
.
You may find Figure 3-1, on the next page, helpful in determining if you can claim a lifetime learning credit on your tax
return.
Who Cannot Claim the Credit
You cannot claim the lifetime learning credit for 2008 if any of the following apply.
-
Your filing status is married filing separately.
-
You are listed as a dependent in the Exemptions section on another person's tax return (such as your parents'). See
Who Can Claim a Dependent's Expenses
, later.
-
Your modified adjusted gross income (MAGI) is $58,000 or more ($116,000 or more in the case of a joint return). MAGI is explained
later under
Effect of the Amount of Your Income on the Amount of Your Credit
.
-
You (or your spouse) were a nonresident alien for any part of 2008 and the nonresident alien did not elect to be treated as
a resident alien for tax purposes. More information on nonresident aliens can be found in Publication 519, U.S. Tax Guide
for Aliens.
-
You claim the Hope Credit or a tuition and fees deduction for the same student in 2008.
The lifetime learning credit is based on qualified education expenses you pay for yourself, your spouse, or a dependent for
whom you claim an exemption on your tax return. Generally, the credit is allowed for qualified education expenses paid in
2008 for an academic period beginning in 2008 or in the first 3 months of 2009.
For example, if you paid $1,500 in December 2008 for qualified tuition for the Spring 2009 semester beginning in January 2009,
you may be able to use that $1,500 in figuring your 2008 credit.
Academic period.
An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session)
as reasonably determined by an educational institution. In the case of an educational institution that uses credit hours or
clock hours and does not have academic terms, each payment period can be treated as an academic period.
Paid with borrowed funds.
You can claim a lifetime learning credit for qualified education expenses paid with the proceeds of a loan. You use
the expenses to figure the lifetime learning credit for the year in which the expenses are paid, not the year in which the
loan is repaid. Treat loan payments sent directly to the educational institution as paid on the date the institution credits
the student's account.
Student withdraws from class(es).
You can claim a lifetime learning credit for qualified education expenses not refunded when a student withdraws.
Qualified Education Expenses
For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required
for enrollment in a course at an eligible educational institution. The course must be either part of a postsecondary degree
program or taken by the student to acquire or improve job skills.
Eligible educational institution.
An eligible educational institution is any college, university, vocational school, or other postsecondary educational
institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes
virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. The
educational institution should be able to tell you if it is an eligible educational institution.
Certain educational institutions located outside the United States also participate in the U.S. Department of Education's
Federal Student Aid (FSA) programs.
Related expenses.
Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education
expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. For examples,
see
Related expenses
in chapter 2 under Qualified Education Expenses.
Students in Midwestern disaster areas.
The definition of qualified education expenses is expanded for students in these areas. In addition to tuition and
fees required for enrollment or attendance at an eligible educational institution, qualified education expenses for students
in Midwestern disaster areas include the following.
-
Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution.
-
For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational
institution.
-
For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the
costs are not more than the greater of the following two amounts.
-
The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of
attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student.
-
The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution.
You will need to contact the eligible educational institution for qualified room and board costs.
No Double Benefit Allowed
You cannot do any of the following:
-
Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime
learning credit based on those same expenses.
-
Claim a lifetime learning credit in the same year that you are claiming a tuition and fees deduction for the same student.
-
Claim a lifetime learning credit and a Hope credit based on the same qualified education expenses.
-
Claim a lifetime learning credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell
education savings account (ESA) or qualified tuition program (QTP). See Coordination With Hope and Lifetime Learning Credits in chapter 7 (Coverdell ESA) and chapter 8 (QTP).
-
Claim a credit based on qualified education expenses paid with a tax-free scholarship, grant, or employer-provided educational
assistance. See
Adjustments to Qualified Education Expenses
, later.
Adjustments to Qualified Education Expenses
If you pay qualified education expenses with certain tax-free funds, you cannot claim a credit for those amounts. You must
reduce the qualified education expenses by the amount of any tax-free educational assistance and refund(s) you received.
Tax-free educational assistance.
This includes:
-
The tax-free part of scholarships and fellowships (see chapter 1),
-
Pell grants (see chapter 1),
-
Employer-provided educational assistance (see chapter 11),
-
Veterans' educational assistance (see chapter 1), and
-
Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance.
Refunds.
Qualified education expenses do not include expenses for which you, or someone else who paid qualified education expenses
on behalf of a student, receive a refund. (For information on expenses paid by a dependent student or third party, see
Who Can Claim a Dependent's Expenses
, on the next page.)
If a refund of expenses paid in 2008 is received before you file your tax return for 2008, simply reduce the amount
of the expenses paid by the amount of the refund received. If the refund is received after you file your 2008 tax return,
see
When Must the Credit Be Repaid (Recaptured)
, later.
You are considered to receive a refund of expenses when an eligible educational institution refunds loan proceeds
to the lender on behalf of the borrower. Depending on when you are considered to receive the refund, follow the above instructions
or see
When Must the Credit Be Repaid (Recaptured)
, later.
Amounts that do not reduce qualified education expenses.
Do not reduce qualified education expenses by amounts paid with funds the student receives as:
-
Payment for services, such as wages,
-
A loan,
-
A gift,
-
An inheritance, or
-
A withdrawal from the student's personal savings.
Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's
tax return in the following situations.
-
The use of the money is restricted to costs of attendance (such as room and board) other than qualified education expenses.
-
The use of the money is not restricted and is used to pay education expenses that are not qualified (such as room and board).
For examples, see
Adjustments to Qualified Education Expenses
in chapter 2 .
Expenses That Do Not Qualify
Qualified education expenses do not include amounts paid for:
-
Insurance,
-
Medical expenses (including student health fees),
-
Room and board (but see
Students in Midwestern disaster areas
under Qualified Education Expenses, earlier, for an exception),
-
Transportation, or
-
Similar personal, living, or family expenses.
This is true even if the amount must be paid to the institution as a condition of enrollment or attendance.
Sports, games, hobbies, and noncredit courses.
Qualified education expenses generally do not include expenses that relate to any course of instruction or other education
that involves sports, games or hobbies, or any noncredit course. However, if the course of instruction or other education
is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify.
Comprehensive or bundled fees.
Some eligible educational institutions combine all of their fees for an academic period into one amount. If you do
not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much
you paid for personal expenses, such as those listed above, contact the institution. The institution is required to make this
allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition
Statement. See
Figuring the Credit
, later, for more information about Form 1098-T.
Who Is an Eligible Student
For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an
eligible educational institution (as defined under
Qualified Education Expenses
, earlier).
Who Can Claim a Dependent's Expenses
If there are qualified education expenses for your dependent for a year, either you or your dependent, but not both of you,
can claim a lifetime learning credit for your dependent's expenses for that year.
For you to claim a lifetime learning credit for your dependent's expenses, you must also claim an exemption for your dependent.
You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c.
Expenses paid by dependent.
If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid
(or deemed paid) by your dependent as if you had paid them. Include these expenses when figuring the amount of your lifetime
learning credit.
Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved
divorce decree are treated as paid by your dependent.
Expenses paid by you.
If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when
figuring the amount of the lifetime learning credit. If neither you nor anyone else claims an exemption for the dependent,
only the dependent can include any expenses you paid when figuring the lifetime learning credit.
Expenses paid by others.
Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly
to an eligible educational institution to pay for an eligible student's qualified education expenses. In this case, the student
is treated as receiving the payment from the other person and, in turn, paying the institution. If you claim an exemption
on your tax return for the student, you are considered to have paid the expenses.
Example.
In 2008, Ms. Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education
expenses. For purposes of claiming a lifetime learning credit, Todd is treated as receiving the money as a gift from his grandmother
and, in turn, paying his qualified education expenses himself.
Unless an exemption for Todd is claimed on someone else's 2008 tax return, only Todd can use the payment to claim a lifetime
learning credit.
If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2008 tax return, whoever claims the exemption
may be able to use the expenses to claim a lifetime learning credit. If anyone else claims an exemption for Todd, Todd cannot
claim a lifetime learning credit.
Tuition reduction.
When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse
or dependent child of an employee), the amount of the reduction may or may not be taxable. If it is taxable, the employee
is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student.
For more information on tuition reductions, see
Qualified Tuition Reduction
in chapter 1.
The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible
students. The maximum amount of lifetime learning credit you can claim for 2008 is $2,000 (20% × $10,000). However, that amount
may be reduced based on your modified adjusted gross income (MAGI). See
Effect of the Amount of Your Income on the Amount of Your Credit
on this page.
Students in Midwestern disaster areas.
For students in Midwestern disaster areas, the credit rate is modified to 40% of qualified expenses paid, with a maximum
lifetime learning credit allowed on your return of $4,000. If you are claiming a lifetime learning credit for both students
in a Midwestern disaster area and other students, the qualified education expenses taken into account for other students cannot
exceed $10,000 reduced by the qualified education expenses of the students in the Midwestern disaster areas.
Example.
Bruce and Toni Harper are married and file a joint tax return. For 2008, their MAGI is $75,000. Toni is attending a local
college (an eligible educational institution) to earn credits toward a degree in nursing. The college is not in a Midwestern
disaster area. She already has a bachelor's degree in history and wants to become a nurse. In August 2008, Toni paid $6,000
of qualified education expenses for her Fall 2008 semester. Bruce and Toni can claim a $1,200 (20% × $6,000) lifetime learning
credit on their 2008 joint tax return.
Form 1098-T.
To help you figure your lifetime learning credit, you should receive Form 1098-T. Generally, an eligible educational
institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by
February 2, 2009. An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified
education expenses. However, the amounts in boxes 1 and 2 of Form 1098-T may be different than what you actually paid. When
figuring the credit, use only the amounts you paid or were deemed to have paid in 2008 for qualified education expenses.
In addition, your Form 1098-T should give you other information for that institution, such as adjustments made for
prior years, the amount of scholarships or grants, reimbursements or refunds, and whether you were enrolled at least half-time
or were a graduate student.
The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification
Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number.
Effect of the Amount of Your Income on the Amount of Your Credit
The amount of your lifetime learning credit is phased out (gradually reduced) if your modified adjusted gross income (MAGI)
is between $48,000 and $58,000 ($96,000 and $116,000 if you file a joint return). You cannot claim a lifetime learning credit
if your MAGI is $58,000 or more ($116,000 or more if you file a joint return).
Modified adjusted gross income (MAGI).
For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return.
MAGI when using Form 1040A.
If you file Form 1040A, your MAGI is the AGI on line 22 of that form.
MAGI when using Form 1040.
If you file Form 1040, your MAGI is the AGI on line 38 of that form, modified by adding back any:
-
Foreign earned income exclusion,
-
Foreign housing exclusion,
-
Foreign housing deduction,
-
Exclusion of income for bona fide residents of American Samoa, and
-
Exclusion of income for bona fide residents of Puerto Rico.
You can use Worksheet 3-1 to figure your MAGI.
Worksheet 3-1.MAGI for the Lifetime Learning Credit
| 1. |
Enter your adjusted gross income
(Form 1040, line 38)
|
|
1. |
|
| 2. |
Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) |
|
2. |
|
|
|
| 3. |
Enter your foreign housing deduction (Form 2555, line 50) |
|
3. |
|
|
|
| 4. |
Enter the amount of income from Puerto Rico you are excluding |
|
4. |
|
|
|
| 5. |
Enter the amount of income from American Samoa you are excluding (Form 4563, line 15) |
|
5. |
|
|
|
| 6. |
Add the amounts on
lines 2, 3, 4, and 5
|
|
6. |
|
| 7. |
Add the amounts on lines 1 and 6.
This is your modified adjusted
gross income. Enter this amount
on Form 8863, line 9
|
|
7. |
|
Phaseout.
If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit
using lines 7–13 of Form 8863. The same method is shown in the following example.
Example.
You are filing a joint return with a MAGI of $106,000. In 2008, you paid $6,600 of qualified education expenses.
You figure the tentative lifetime learning credit (20% of the first $10,000 of qualified education expenses you paid for all
eligible students). The result is a $1,320 (20% x $6,600) tentative credit.
Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit
($1,320) by a fraction. The numerator of the fraction is $116,000 (the upper limit for those filing a joint return) minus
your MAGI. The denominator is $20,000, the range of incomes for the phaseout ($96,000 to $116,000). The result is the amount
of your phased out (reduced) lifetime learning credit ($660).
You claim the lifetime learning credit by completing Parts II and III of Form 8863 and submitting it with your Form 1040 or
1040A. Enter the credit on Form 1040, line 50, or Form 1040A, line 31. A filled-in Form 8863 is shown at the end of this chapter.
When Must the Credit Be Repaid (Recaptured)
If, after you file your 2008 tax return, you or someone else receives tax-free educational assistance for, or a refund of,
an expense you used to figure a lifetime learning credit on that return, you may have to repay all or part of the credit.
You must refigure your lifetime learning credit for 2008 as if the assistance or refund was received in 2008. Subtract the
amount of the refigured credit from the amount of the credit you claimed. The result is the amount you must repay. You add
the repayment (recapture) to your tax liability for the year in which you receive the assistance or refund. See the instructions
for your tax return for that year to find out how to report the recapture amount. Your original 2008 tax return does not change.
Example.
You paid $9,300 tuition and fees in December 2008, and your child began college in January 2009. You filed your 2008 tax return
on February 15, 2009, and claimed a lifetime learning credit of $1,860. After you filed your return, your child dropped two
courses and you received a refund of $2,900. You must refigure your 2008 lifetime learning credit using $6,400 of qualified
education expenses instead of $9,300. The refigured credit is $1,280. Include the difference of $580 in the total on the “Tax” line of your 2009 Form 1040 or 1040A.
Judy Green, a single taxpayer, is taking courses at a community college (not in a Midwestern disaster area) to be recertified
to teach in public schools. Her MAGI is $27,000. Her tax, before credits, is $2,200. In July 2008 she pays $700 for the Summer
2008 semester; in August 2008 she pays $1,900 for the Fall 2008 semester; and in December 2008 she pays another $1,900 for
the Spring semester beginning January 2009. Judy and the college meet all the requirements for the lifetime learning credit.
She can use all of the $4,500 tuition she paid in 2008 when figuring her credit for her 2008 tax return. She figures her credit
as shown on the filled-in Form 8863 on the next page.
Note.
In Appendix A at the end of this publication, there is an example illustrating the use of Form 8863 when both the Hope credit and the lifetime
learning credit are claimed on the same tax return.
Table 3-2. Table 1 from Publication 4492-B
|
Students attending an eligible educational institution in the counties listed below may qualify for the special Midwestern
disaster area rules for the Hope or lifetime learning credit or the tuition and fees deduction.
|
Applicable
Disaster Date*
|
State |
Affected Counties—Midwestern Disaster Areas |
| 05/02/2008 |
Arkansas |
Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. |
| 06/01/2008 |
Illinois |
Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer,
Rock Island, Whiteside, and Winnebago.
|
| 06/06/2008 |
Indiana |
Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington,
Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam,
Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne.
|
| 05/25/2008 |
Iowa |
Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo,
Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin,
Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson,
Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery,
Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington,
Webster, Winnebago, Winneshiek, Worth, and Wright.
|
| 05/10/2008 |
Missouri |
Barry, Jasper, and Newton. |
| 06/01/2008 |
Missouri |
Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston,
Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Charles, Stone, Taney, Vernon, and Webster.
|
| 05/22/2008 |
Nebraska |
Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson,
Sarpy, and Saunders.
|
| 06/05/2008 |
Wisconsin |
Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha,
La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington,
Waukesha, and Winnebago.
|
| * In some cases, the date will be later due to the continuation of the severe storms, tornadoes, or flooding that began on
the above date. For more details, go to www.fema.gov |
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