If your income is too high for the American Opportunity Credit, your income will be too high for the Tuition and Fees Deduction as well.

The Tuition and Fees Deduction has the following requirements:

See IRS Publication 970:

1. You pay qualified education expenses of higher education.
2. You pay the education expenses for an eligible student.
3. The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return.
4. Your income is between:

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