No, the tuition and fees deduction, which you may have used for the 2019 or 2020 tax year, has not been extended for the 2021 tax year.  This doesn't mean you'll be unable to deduct qualified education expenses — you'll still be able to do so, by claiming the American Opportunity Tax Credit, or the Lifetime Learning Tax Credit. You cannot take both in the same tax year. To qualify for either, you must meet the following criteria: You — or your dependent, or a third party like a friend or relative — pays qualified education expenses for higher education The eligible student, who must be yourself, your spouse, or a dependent, is enrolled at an eligible institution