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

Adjustments to Income

Tuition and Fees

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.

Top of Form 8917, Tuition and Fees Deduction.