Eligible Educational Institutions
An eligible educational institution is generally any accredited public, nonprofit, or private post-secondary institution eligible to participate in the student aid programs administered by the Department of Education. It includes virtually all accredited public, nonprofit, and privately owned profit-making post-secondary institutions. Taxpayers should contact the educational institution or the U.S. Department of Education website if they do not know if a school is an eligible institution.
Determining the amount of the deduction
Use Form 8917, Tuition and Fees Deduction, to figure the MAGI and the resulting deduction amount.