11 Education Tax Credits and Deductions Available

8. Tuition and Fees Deduction (When available; Form 8917 historically)

The tuition and fees deduction has been allowed at times to reduce taxable income by qualifying tuition and fees, but it has not been continuously available and has expired in prior years. Historically taxpayers used Form 8917 to claim the deduction when it was allowed. Because availability has changed over time, verify whether the deduction is allowed for the tax year you’re filing; current guidance and eligibility details are on IRS.gov. When available, the deduction can be helpful for taxpayers who don’t qualify for education credits or when a deduction yields a better tax outcome than a credit. Example: If the deduction is reinstated and a taxpayer’s AGI places them outside credit eligibility, claiming the tuition and fees deduction could reduce taxable income and lower tax owed. Always compare effects of credits versus deductions before filing.