skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

taxmap/pubs/p970-033.htm#en_us_publink1000178316

Chapter 7
Tuition and Fees Deduction(p49)

spacer

previous topic occurrence Tuition and Fees Deduction next topic occurrence

taxmap/pubs/p970-033.htm#TXMP0450f538Introduction

You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). 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/p970-033.htm#en_us_publink1000178321

What is the tax benefit of the tuition and fees deduction.(p49)
spacer

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 do not qualify for the American opportunity, Hope, or lifetime learning credits.
taxmap/pubs/p970-033.htm#en_us_publink1000240493

Students in Midwestern disaster areas.(p49)
spacer

To qualify for the special rules, a student must attend an eligible educational institution in a Midwestern disaster area. See Table 4-2 at the end of chapter 4 for a list of qualifying disaster areas. For the expanded definition of qualified education expenses, see Students in Midwestern disaster areas under Qualified Education Expenses, later in this chapter.
Deposit
You can choose the education benefit that will give you the lowest tax. You may want to compare the tuition and fees deduction to one or more of the education credits (chapters 2, 3, and 4).
Table 7-1 summarizes the features of the tuition and fees deduction.
taxmap/pubs/p970-033.htm#en_us_publink1000178323

Can You Claim the Deduction(p49)


rule
spacer

previous topic occurrence Deduction next topic occurrence

The following rules will help you determine if you can claim the tuition and fees deduction.
taxmap/pubs/p970-033.htm#en_us_publink1000178324

Who Can Claim the Deduction(p49)


rule
spacer

previous topic occurrence Who Can Claim the Deduction next topic occurrence

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/p970-033.htm#en_us_publink1000178328

Table 7-1. 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/p970-033.htm#en_us_publink1000178330

Who Cannot Claim the Deduction(p49)


rule
spacer

previous topic occurrence Who Cannot Claim the Deduction next topic occurrence

You cannot claim the tuition and fees deduction if any of the following apply.