What is the income limit to be able to deduct education expenses for my dependent?

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It varies by the type of credit or deduction. For married filing jointly filers, the American Opportunity Credit for undergraduates starts phasing out at $160,000 and is not available at $180,000. The Lifetime Learning Credit starts phasing out at $108,000 and is not available at $128,000. The tuition and fees deduction is not available at $160,000.

The amounts for other filing statuses (except Married Filing Separately where it is not allowed at all) is 1/2 of the married filing jointly limits.