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Tuition and Fees Deduction at a Glance

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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

Tax Topic 457 - Tuition and Fees Deduction


Related Forms

Form 8917, Tuition and Fees Deduction (PDF)


Related Publications

Publication 970, Tax Benefits for Education - Chapter 6, Tuition and Fees Deduction


Tools

Am I Eligible to Claim an Education Credit?

Page Last Reviewed or Updated: 25-Jan-2017