Form 8917 Tuition and Fee Deduction

You can take a tax deduction for college tuition and other mandatory school fees. This is called the Tuition and Fees Deduction, and is reported directly on Form 1040 or Form 1040A.

Limits and Income Ranges for the Tuition and Fees Deduction

The maximum amount of the tuition and fees deduction you can claim is $4,000 per year. The deduction is further limited by income ranges:
$4,000 max for income up to $65,000 ($130,000 for joint filers)
$2,000 max for income over $65,000 up to $80,000 ($160,000 for joint filers)
no deduction for income over $80,000 ($160,000 for joint filers).

What Counts as Qualifying Tuition and Fees?

* Tuition
* Fees required as a condition for enrollment or attendance

Books, student health fees, and other school related costs are generally do not count as qualifying expenses for the tuition deduction. Schools report qualifying expenses to you and to the IRS using Form 1098-T.