Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Adjustments to Income

Tuition and Fees

Tuition and Fees Deduction

Taxpayers can deduct up to $4,000 in qualified tuition and related expenses paid during the tax year. The amount of the deduction is determined by the taxpayer's filing status, MAGI, and other factors.

Effect of MAGI on maximum tuition and fees deduction

IF you're filing status is:

AND your MAGI is:

THEN your maximum tuition and fees deduction is:

Single, Head of Household, or Qualifying Widow(er)

Less than $65,000

$4,000

More than $65,000, but less than $80,000

$2,000

More than $80,000

$0

Married Filing Jointly

Less than $130,000

$4,000

More than $130,000, but less than $160,000

$2,000

More than $160,000

$0

Caution

This provision is subject to change. Please see Publication 4491X for any updates.

Form 8917, Tuition and Fees Deduction, will help you compute the taxpayer's Modified AGI for this deduction. The tax software will complete this part of Form 8917 automatically.

Example

Leonard, a single taxpayer who had total income of $24,000, meets all the requirements to take the deduction. He paid $4,427 in tuition and fees. Because his gross income is well below the MAGI limit, he would be able to deduct the maximum amount ($4,000) for his tuition and fees payments.

Top of Form 8917, Tuition and Fees Deduction.