Tax Trails - Deduction for Higher Education Expense |
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The tuition and fees deduction is allowed for qualified higher education expenses you paid in the taxable year for you, your spouse (if filing jointly), or your dependent. You ( and your spouse, if married filing jointly) must be a U.S.citizen OR a resident alien for the entire year.* You may take this deduction even if you do not itemize deductions on Form 1040, Schedule A. You cannot, however, claim both the deduction for tuition and fees and an education credit such as the Lifetime Learning Credit or the Hope Credit for the same student in the same year. For additional information see Publication 970, Tax Benefits For Education.
* You may qualify if you (and your spouse if married filing jointly) are a non-resident alien who elects to be treated as a resident alien for the tax year.
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Page Last Reviewed or Updated: April 27, 2009