2013 form 8917-2025

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Use Form 8917 to figure and take the deduction for tuition and fees expenses paid.
Qualified tuition and fees are no longer tax deductible after 2020. The Tuition and Fees deduction was an adjustment to income if you incurred qualified education expenses for you, your spouse, or your dependent.
The Tuition and Fees Deduction is no longer available since tax year 2021, but you might still be able to claim this deduction if youre amending or filing a tax return from 2020.
College tuition tax deduction essentials The Tuition and Fees Deduction lets you take a deduction for expenses paid to an eligible education institutionup to $4,000. The student in this case could be you, your spouse or your dependent you claim on your return.
The Taxpayer Certainty and Disaster Tax Relief Act of 2020 repealed the tuition and fees deduction for tax years beginning after 2020. The deduction was previously available to individuals in undergraduate, graduate, and professional degree courses.
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Youre ineligible for the tuition and fees deduction if you and your spouse are filing separate tax returns or you were a nonresident alien for part of the tax year. You cant claim the tax break if your income is higher than a certain threshold either.
IRS Form 8917 and Form 8863 both deal with education expenses. Form 8917 offers a tax deduction called the Tuition and Fees Deduction, while Form 8863 offers two tax credits. The two tax credits you can claim on Form 8863 are the American Opportunity Tax Credit and the Lifetime Learning Credit.
It is a tax credit of up to $2,500 of the cost of tuition, certain required fees and course materials needed for attendance and paid during the tax year. Also, 40 percent of the credit for which you qualify that is more than the tax you owe (up to $1,000) can be refunded to you.

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