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Per IRS Instructions for Form 8917, page 2:

Deduction extended. The tuition and fees deduction is extended for qualified tuition and fees paid in calendar years 2018, 2019, and 2020. Don’t claim the deduction for expenses paid after 2020 unless the credit is extended again. Use Form 8917 (Rev. January 2020) and these instructions for years after 2017, unless a newer revision is issued indicating it is succeeding this revision.

Periodic updating. Form 8917 will no longer be updated annually. Instead, it will only be updated when necessary. For previous years, use the applicable Form 8917 for that year.

You can’t claim the tuition and fees deduction if any of the following apply.

  • Your filing status is married filing separately.
  • Another person can claim an exemption for you as a dependent on his or her tax return. You can’t take the deduction even if the other person doesn’t actually claim that exemption.
  • Your modified adjusted gross income (MAGI), as figured on line 5, is more than $80,000 ($160,000 if filing a joint return).
  • You were a nonresident alien for any part of the year and didn’t elect to be treated as a resident alien for tax purposes. More information on nonresident aliens can be found in Pub. 519, U.S. Tax Guide for Aliens.

Go to IRS Publication 970 Tax Benefits for Education for more information.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.

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