Please check your Modified Adjusted Gross Income (MAGI).

If your MAGI is $65,000 or less ($130,000 if married filing jointly), you may claim a maximum $4,000 deduction.

If your MAGI is between $65,001 and $80,000 ($130,001 and $160,000 if MFJ) may claim a maximum $2,000 deduction. 

Above those limits, you cannot claim the deduction.

MAGI = adjusted gross income (AGI) before any deduction for qualified educational expenses minus:

• the exclusion for foreign earned income,
• the foreign housing exclusion or deduction,
• excluded income from Puerto Rico or American Samoa, or
• any deduction for domestic production activities.