Deduction Eligibility

• Students, or those with spouses or dependents who took courses at eligible schools in the previous tax year, may be able to take this deduction. The student must have finished high school or completed GED requirements prior to taking the college course. Eligible schools include any accredited college or university able to take part in a federal student-aid program.
  
  

When Not to Use This Form

• Those whose filing status is married filing separately may not use this form. A modified adjusted gross income of more than $80,000 is a disqualification ($160,000 for those filing jointly). Anyone who can be claimed as a dependent, whether or not the person is actually claimed as a dependent, cannot use the deduction, nor can anyone considered a nonresident alien for anytime in the tax year for which the deduction is being used.
  
  

Qualifying Expenses

• Tuition and fees required in order to complete coursework are eligible for deduction. Fees only include those related to academics, but books and school supplies are excluded. If Pell grants or tax-free tuition help from an employer were received in the year in which expenses are being claimed, these amounts must be subtracted from the amount of the deduction.