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IRS.gov Website
Rev. date: 2/13/2018


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 1040A, U.S. Individual Income Tax Return, by attaching Form 8917, Tuition and Fees Deduction. 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.