Who May Claim the Deduction

Tuition and Fees Deduction

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Who May Claim the Deduction To claim the deduction, the taxpayer must have paid the qualified expenses for themselves, a spouse, or a dependent who is listed on the taxpayer's return. If the taxpayer did not pay the expenses, they cannot claim the deduction. The table below provides an overview of the tuition and fees deduction eligibility requirements for Tax Years 2018, 2019, and 2020. Tuition and Fees DeductionMaximum deduction$4,000 per tax return.Limit on MAGI - Complete phaseout for MAGI$80,000 if single, HH, or QW. $160,000 if MFJ.Where deduction is takenCalculated on Form 8917, Tuition and Fees Deduction, and claimed on Schedule 1 (Form 1040 or 1040-SR), Part II.Number of years of postsecondary educationAvailable for all years of postsecondary education and for courses to acquire or improve job skills.Number of tax years deduction is availableAvailable to taxpayers until it expires at the end of 2020.Degree requirementStudent does not need to be pursuing an undergraduate degree or other recognized academic credential.Course load requirementAvailable for one or more courses.Felony drug convictionFelony drug convictions do not disqualify the student for the tuition and fees deduction.Qualified expensesTuition and fees required for enrollment. Course-related books, supplies, and equipment. The materials must be required to be purchased from the educational institution as a condition of enrollment or attendance.Academic periodsPayments made during the calendar year for academic periods beginning during that year and the first three months of the following year.