I am a head of household who paid $5,000 tuition for my 18 year old dependent son. My MAGI is $103,000, and as such it appears that I am not eligible for the AOC nor the LLC. Can I not deduct this $5,000 on my Schedule 1 so it is directly offset against my reported income on my 1040, or am I just basically out of luck on claiming the expense given my MAGI?
