Can I deduct mandatory student fees which I have to pay each semester as a graduate student separate from tuition?

[secarr19]

These student fees are approximately $2000/yr out of pocket and are required to remain an "active" student.

[HelenaC · Accepted solution]

Yes, for the Lifetime Learning Credit, student activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses are paid to the institution as a condition of enrollment or attendance.

• After you enter your 1098-T, on the Here's Your Education Summary screen, scroll down to Other Education Expenses, start/edit and enter the amounts there.

The maximum Lifetime Learning Credit you can claim in a year is 20% of the first $10,000 of qualified education expenses you paid for all eligible students (or up to $2,000). The credit is reduced (phased out) if your modified adjusted gross income (MAGI) is between $57,000 and $67,000 ($114,000 to $134,000 if married filing jointly). Since this is not a refundable credit, the credit can't be more than your tax liability.

Note: What is the Tuition and Fees Deduction?

Related Information: 

• What education tax credits are available?
• Who is eligible to take the American Opportunity Tax Credit?
• What expenses qualify for the American Opportunity Tax Credit and which ones do not?
• Who is eligible for the Lifetime Learning Credit?