The Further Consolidated Appropriations Act, 2020 included retroactive tax relief for tax year 2018. It extended the above-the-line tuition and fees deduction retroactively to 2018 through 2020. Accordingly, for those years it is excluded in calculating modified adjusted gross income (see Caution on the bottom of page 4 in the 2018 Pub. 925). The 2018 Pub. 925 will not be revised. Instead, see the 2019 Pub. 925 for current information on this deduction. If the retroactive tax relief provided by the Further Consolidated Appropriations Act, 2020 impacts your 2018 tax return, go to IRS.gov/Form1040X for information about amending your return.