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IRS.gov Website
Rev. date: 12/19/2016


Tuition and Fees Deduction

Tax Topic 457
rule
You may be able to deduct qualified tuition and related expenses that you pay for yourself, your spouse, or a dependent, as a tuition and fees deduction. You don't have to itemize, instead you claim the deduction as an adjustment to income on Form 1040 or Form 1040-A, U.S. Individual Income Tax Return. You may also qualify for other education benefits for education expenses such as:
If the educational expenses also qualify as an allowable business expense, then you may be able to claim the tuition and fees deduction or a business expense deduction, however you can't deduct the same expenses twice.
Additionally, you can't take the tuition and fees deduction if:
To determine expenses that qualify all of the education benefits listed here, refer to Publication 970, Tax Benefits for Education.