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Tuition and Fees Deduction at a Glance

Per the Bipartisan Budget Act of 2018, signed into law Feb. 9, 2018, the Tuition and Fees Deduction has been extended for tax year 2017.

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?