Tuition deduction income limit. I was surprised that the software said didn't qualify for this deduction. What is the limit?

[RedSled]

Our daughter did not have any scholarships or loans.

[Phillip1 · Accepted solution]

The income limit for the Tuition and Fees deduction is as follows:

• If your filing status is single, head of household, or qualifying widow, the income limit is between 65,000 dollars and 80,000 dollars of MAGI (Modified Adjusted Gross Income).
• If your filing status is married filing joint, the income limit is between 130,000 dollars and 160,000 dollars of MAGI (Modified Adjusted Gross Income).
• MAGI is calculated follows:
•  If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction), or line 35 (domestic production activities deduction), and modified by adding back any:

  1. Foreign earned income exclusion,

  2. Foreign housing exclusion,

  3. Foreign housing deduction,

  4. Exclusion of income by bona fide residents of American Samoa, and

  5. Exclusion of income by bona fide residents of Puerto Rico.

    Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction.