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previous page Previous Page: Publication 970 - Tax Benefits for Education - Student Loan Repayment Assistance
next page Next Page: Publication 970 - Tax Benefits for Education - What Expenses Qualify
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taxmap/pubs/p970-025.htm#en_us_publink100020936

Chapter 6
Tuition and Fees Deduction(p36)

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What's New(p36)


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taxmap/pubs/p970-025.htm#en_us_publink1000118860

Students in Midwestern disaster areas.(p36)

The definition of qualified education expenses for the tuition and fees deduction is expanded for students attending an eligible educational institution in Midwestern disaster areas in the states of Arkansas, Illinois, Indiana, Iowa, Missouri, Nebraska, and Wisconsin. See Table 3-2 near the end of chapter 3 for a list of counties. See Students in Midwestern disaster areas, under Qualified Education Expenses, later in this chapter for more information.

taxmap/pubs/p970-025.htm#TXMP5f0f3a1bIntroduction

You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent. You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. The qualified expenses must be for higher education, as explained later under Qualified Education Expenses.
taxmap/pubs/p970-025.htm#en_us_publink100020937

What is the tax benefit of the tuition and fees deduction.(p36)


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The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000.
This deduction is taken as an adjustment to income. This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). This deduction may be beneficial to you if you cannot take either the Hope or lifetime learning credit because your income is too high.
Table 6-1 summarizes the features of the tuition and fees deduction.
Deposit
You may be able to take the Hope or lifetime learning credit for your education expenses instead of a tuition and fees deduction. You can choose the one that will give you the lower tax. See chapters 2 and 3 for details about the credits.
taxmap/pubs/p970-025.htm#en_us_publink100020939

Can You Claim the Deduction(p36)


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The following rules will help you determine if you can claim the tuition and fees deduction.
taxmap/pubs/p970-025.htm#en_us_publink100020940

Who Can Claim the Deduction(p36)


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Generally, you can claim the tuition and fees deduction if all three of the following requirements are met.
  1. You pay qualified education expenses of higher education.
  2. You pay the education expenses for an eligible student.
  3. The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return.
"Qualified Education Expenses" are defined on the next page. "Eligible students" are defined later under Who Is an Eligible Student. A "dependent for whom you claim an exemption" is defined later under Who Can Claim a Dependent's Expenses.
taxmap/pubs/p970-025.htm#en_us_publink1000118851

Table 6-1. Tuition and Fees Deduction at a Glance

Do not rely on this table alone. Refer to the text for complete details.

Question Answer
What is the maximum benefit? You can reduce your income subject to tax by up to $4,000.
Where is the deduction taken? As an adjustment to income on Form 1040 or Form 1040A.
For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either:
• you,
• your spouse, or
• your dependent for whom you claim an exemption.
What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board.
taxmap/pubs/p970-025.htm#en_us_publink100020941

Who Cannot Claim the Deduction(p36)


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You cannot claim the tuition and fees deduction if any of the following apply.
previous pagePrevious Page: Publication 970 - Tax Benefits for Education - Student Loan Repayment Assistance
next pageNext Page: Publication 970 - Tax Benefits for Education - What Expenses Qualify
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication