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 Previous Page: Publication 970 - Tax Benefits for Education - Figuring the Deduction Next Page: Publication 970 - Tax Benefits for Education - When Must the Deduction Be Repaid (Recaptured)
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taxmap/pubs/p970-030.htm#TXMP13c077bb |
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You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. A filled-in Form 8917 is shown at the end of this chapter.
| IF your filing status is... | AND your MAGI is... | THEN your maximum tuition and fees deduction is... |
| single, head of household, or | not more than $65,000 | $4,000. |
| more than $65,000 but not more than $80,000 | $2,000. | |
| qualifying widow(er) | more than $80,000 | $0. |
| married filing joint return | not more than $130,000 | $4,000. |
| more than $130,000 but not more than $160,000 | $2,000. | |
| more than $160,000 | $0. |
Previous Page:
Publication 970 - Tax Benefits for Education - Figuring the DeductionNext Page:
Publication 970 - Tax Benefits for Education - When Must the Deduction Be Repaid (Recaptured)
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