Is there and income limit to deduct tuition fees from a 1098T form

[Hal_Al]

Q.  Is there and income limit to deduct tuition fees from a 1098T form?

A. Yes, there is an income limit for eligibility for both the American Opportunity Credit and the Lifetime Learning Credit.

	Single	Married Filing Jointly
Full Credit	$80,000 or less	$160,000 or less
Partial Credit	More than $80,000 but less than $90,000	More than $160,000 but less than $180,000
No Credit	More than $90,000	More than $180,000