Who is eligible to claim the Tuition and Fees Deduction?
Taxpayers who meet the following requirements may claim the Tuition and Fees Deduction for the 2019 or 2020 tax year, or for the 2018 tax year by filing an amended return:
- Taxpayers with a 2018, 2019 or 2020 annual modified adjusted gross income up to $65,000 ($130,000 if married filing jointly) may claim a maximum $4,000 deduction.
- Taxpayers with a 2018, 2019 or 2020 annual modified adjusted gross income between $65,001 and $80,000 ($130,001 and $160,000 if married filing jointly) may claim a maximum $2,000 deduction.
