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Filing For Individuals

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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Tuition and Fees Deduction at a Glance

Per H.R. 2029, passed Dec. 18, 2015, the Tuition and Fees Deduction has been extended for tax years 2015 and 2016.

You may be able to deduct qualified education expenses for higher education paid during the year for yourself, your spouse or your dependent, UNLESS:

  • your filing status is married filing separately;
  • another person can claim an exemption for you as a dependent on his or her tax return;
  • your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return);
  • you were a nonresident alien for any part of the year and did not elect to be treated as a resident alien for tax purposes; or
  • an education credit is claimed for expenses of the student for whom the qualified education expenses were paid.

The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000.

More Information

Related Forms

Form 8917, Tuition and Fees Deduction (PDF)


Related Publications

Tools

Am I Eligible to Claim an Education Credit?