tuition and fees deduction income limits
Tuition and Fees Deduction. If you donât qualify for one of the education credits, you may still be able to deduct your tuition and fees. The deduction can cut your taxable income by up to $4,000. Itâs taken as an adjustment to income, which means you can claim this deduction even if you donât itemize deductions. The income limit for this deduction is $80,000 for single taxpayers, or $160,000 for married filing jointly.
If your modified adjusted gross income is more than $65,000 ($130,000 on a joint return) but not more than $80,000 ($160,000 on a joint return), you can deduct up to $2,000 of qualified tuition and related expenses.