The income limitations for education credit/deductions are listed below:
American Opportunity Credit
Generally, a taxpayer whose modified adjusted gross income is $80,000 or less ($160,000 or less for joint filers) can claim the American Opportunity credit for the qualified expenses of an eligible student. The credit is reduced if a taxpayer’s modified adjusted gross income exceeds those amounts. A taxpayer whose modified adjusted gross income is greater than $90,000 ($180,000 for joint filers) cannot claim the credit. Modified Adjusted Gross Income is the taxpayer's adjusted gross income increased by foreign income that was excluded, and by income excluded from sources in Puerto Rico or certain U.S. possessions.
https://ttlc.intuit.com/replies/3301580 Turbo Tax FAQ
Lifetime Learning Credit
A taxpayer whose modified adjusted gross income is greater than $65,000 if single, head of household, or qualifying widow(er) or $130,000 if married filling jointly cannot take this credit.
Tuition and Fees Deduction
A taxpayer whose modified adjusted gross income is greater than$80,000 if single, head of household, or qualifying widow(er) or $160,000 if married filing a joint return, cannot take this deduction.
If you use a Married Filing Separately filing status you cannot take any education deduction or credit.
