What is the income limit for the college tuition and fees deduction

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The income limits for the Tuition and Fees Deductions is:

160,000 if married filing a joint return; 
$80,000 if single, head of household, or qualifying widow(er).

The above limits are based o Modified Adjusted Income (MAGI) which is Adjusted Gross Income for most individuals.

See Tuition and Fees Deduction

https://www.irs.gov/publications/p970/ch06.html#en_US_2016_publink100025391