You can a
qualify for the Tuition and Fees deduction if your Modified Adjusted Income
(MAGI) is less than $80,000 ($160,000 if filing a joint return)
For most, MAGI
is the same as Adjusted Gross Income (AGI)
See Take Advantage of Two Education Tax Credits to determine income limits for the American Opportunity Credit and the Lifetime Learning Credit.
https://turbotax.intuit.com/tax-tips/college-and-education/take-advantage-of-two-education-tax-credi...