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Tuition and Fees Deduction

The tuition and fees deduction allows you to deduct up to $4,000 of qualified educational expenses from your adjusted gross income.

Qualifying expenses include tuition and fees for enrollment at an eligible institution for higher education that you paid for your own education, that of a spouse, or of a dependent. Personal, living, or family expenses, such as room and board, do not qualify.

Because the deduction is taken as an adjustment to income, you do not have to itemize deductions in order to claim it.

It might be advanteguous to take this deduction if you do not qualify for the American Opportunity or lifetime learning credits. Note that you cannot claim the tuition and fees deduction in addition to another education credit. You should take whichever results in the lowest tax.

Certain limits regarding who can get take the tuition credit apply based on the filer’s modified adjusted gross income (MAGI). For example, married couples filing a joint return who make more than $160,000 and single filers and heads of household who make more $80,000 are not entitled to the credit.