I am in a graduate degree program full time. Can I deduct required fees for enrollment such as Student Activity Fee, Student Activity Center Fee, and Athletic Fee?

[MichaelMc · Accepted solution]

There is no longer a deduction for tuition and fees. That was eliminated by the Tax Cuts and Jobs Act of 2017. However, the fees that you describe remain part of qualified education expenses for calculation of the American Opportunity Tax Credit and the Lifetime Learning Credit.

"Qualified expenses are amounts paid for tuition, fees and other related expense for an eligible student that are required for enrollment or attendance at an eligible educational institution. You must pay the expenses for an academic period* that starts during the tax year or the first three months of the next tax year.
Eligible expenses also include student activity fees you are required to pay to enroll or attend the school. For example, an activity fee that all students are required to pay to fund all on-campus student organizations and activities."

Source: https://www.irs.gov/credits-deductions/individuals/qualified-ed-expenses

[ch12007]

Thank you, very helpful!