IRS · Official form

Form 8917, Tuition and Fees Deduction

Form 8917 figured the tuition and fees deduction for qualified education expenses. The deduction has expired for current years, but the form is still used for eligible prior-year and amended returns. Fill in the PDF online and download it.

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What is 8917?

Form 8917, Tuition and Fees Deduction, was used to calculate an above-the-line deduction for qualified tuition and related expenses paid for you, your spouse, or a dependent. Because it reduced adjusted gross income directly, it could help even if you did not itemize.

The IRS now treats Form 8917 as a historical form: the deduction expired and is not available for current tax years. It still matters if you are filing or amending a return for one of the earlier years when the deduction applied, and for current years most filers look to the education credits claimed on Form 8863 instead.

Who files 8917?

Taxpayers filing or amending a prior-year return for a year the tuition and fees deduction was available
Students or parents who paid qualified tuition and fees in one of those years and met the income limits
Filers who chose the deduction instead of an education credit for the same student in the same year

How to fill out 8917

Confirm the tax year you are filing is one for which the deduction was still in effect, using the instructions for that year.
List each student, their taxpayer identification number, and the qualified expenses paid, after subtracting tax-free assistance.
Work through the income lines to confirm you are under the modified AGI limit for that year.
Enter the allowed deduction and carry it to the appropriate line of that year’s Form 1040 or Schedule 1.
Download the completed PDF and attach it to the prior-year or amended return you are filing.

Quick fill 8917 on this page

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Page 1 26 fields

Name(s) shown on return

Your social security number

1. Row: 1. Column: (a) Student"s name (as shown on page 1 of your tax return). First name. Last name.

Row: 1. Column: (b) Student's social security number (as shown on page 1 of your tax return).

Row: 1. Column: (c) Adjusted qualified expenses (see instructions). Dollars.

Row: 1. Column: (c) Adjusted qualified expenses (see instructions. Cents.

Row: 2. Column: (a) Student's name (as shown on page 1 of your tax return). First name. Last name.

Row: 2. Column: (b) Student's social security number (as shown on page 1 of your tax return).

Row: 2. Column: (c) Adjusted qualified expenses (see instructions). Dollars.

Row: 2. Column: (c) Adjusted qualified expenses (see instructions). Cents.

Row: 3. Column: (a) Student's name (as shown on page 1 of your tax return). First name. Last name.

Row: 3. Column: (b) Student's social security number (as shown on page 1 of your tax return.

Row: 3. Column: (c) Adjusted qualified expenses (see instructions). Dollars.

Row: 3. Column: (c) Adjusted qualified expenses (see instructions). Cents.

2. Add the amounts on line 1, column (c), and enter the total. Dollars.

2. Cents.

3. Enter the amount from your "total income” line of Form 1040 or 1040-S R. Dollars.

3. Cents.

4. For 2018: Enter the total of the amounts on your 2018 Schedule 1 (Form 1040), lines 23 through 33, plus any write-in adjustments you

4. Cents.

5. Subtract line 4 from line 3*. If the result is more than $80,000 ($160,000 if married filing jointly), stop; you can't take the

5. Cents.

6. Tuition and fees deduction. Is the amount on line 5 more than $65,000 ($130,000 if married filing jointly)? Yes. Enter the smaller of

6. No. Enter the smaller of line 2, or $4,000.

6. Dollars.

6. Cents. Also enter this amount on line 21 of the 2019 and 2020 Schedule 1 (Form 1040 or 1040-S R), or line 34 of the 2018 Schedule 1

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Frequently asked questions

Can I still take the tuition and fees deduction?

Not for current tax years. The deduction expired and the IRS lists Form 8917 as historical. For current years, look at the American opportunity credit and lifetime learning credit on Form 8863 instead.

Why would I file Form 8917 now?

Mainly to amend a return for an earlier year when the deduction was still allowed, if you are within the time limit for claiming a refund. Use the Form 8917 revision and instructions for that specific year.

Could I claim both this deduction and an education credit?

Not for the same student in the same year. You had to choose between the deduction and a credit, and for many filers the credit was worth more. Compare both before amending an old return.

Form 8917, Tuition and Fees Deduction

What is 8917?

Who files 8917?

How to fill out 8917

Quick fill 8917 on this page

Frequently asked questions

Related forms

Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)

Form 1098-T, Tuition Statement

Form 1040-X, Amended US Individual Income Tax Return