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IRS.gov Website
Publication 17
taxmap/pub17/p17-097.htm#en_us_publink1000172917

Chapter 19
Education- Related Adjustments(p135)


taxmap/pub17/p17-097.htm#en_us_publink1000271750
This chapter discusses the education-related adjustments you can deduct in figuring your adjusted gross income.
This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses.

taxmap/pub17/p17-097.htm#TXMP6c11e573

Useful items

You may want to see:


Publication
 970 Tax Benefits for Education
taxmap/pub17/p17-097.htm#en_us_publink100041396

What's New(p135)

rule
taxmap/pub17/p17-097.htm#en_us_publink100041397

Student loan interest deduction. (p135)

rule
For 2016, the amount of your student loan interest deduction is gradually reduced (phased out) if your MAGI is between $65,000 and $80,000 ($130,000 and $160,000 if you file a joint return). You can't claim the deduction if your MAGI is $80,000 or more ($160,000 or more if you file a joint return).
taxmap/pub17/p17-097.htm#en_us_publink100041398

Tuition and fees deduction. (p135)

rule
The tuition and fees deduction was extended to cover qualified education expenses paid in 2015 and 2016.
taxmap/pub17/p17-097.htm#en_us_publink100050366

Form 1098-T requirement.(p135)

rule
For tax years beginning after June 29, 2015, generally tax year 2016 returns for most taxpayers, the law requires a taxpayer (or a dependent) to have received a Form 1098-T from an eligible educational institution in order to claim the tuition and fees deduction, American opportunity credit, or the lifetime learning credit.
However, for tax year 2016, a taxpayer may claim one of these education benefits if the student does not receive a Form 1098-T because the student’s educational institution is not required to send a Form 1098-T to the student under existing rules (for example, if the student is a nonresident alien, has qualified education expenses paid entirely with scholarships, or has qualified education expenses paid under a formal billing arrangement). If a student’s educational institution is not required to provide a Form 1098-T to the student, a taxpayer may claim one of these education benefits without a Form 1098-T if the taxpayer otherwise qualifies, can demonstrate that the taxpayer (or a dependent) was enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses.
taxmap/pub17/p17-097.htm#en_us_publink100041399

Deduction for educator expenses. (p136)

rule
The deduction for educator expenses was made permanent for tax years beginning after 2014.