IRS Form 8917 "Tuition and Fees Deduction"

What Is IRS Form 8917?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on January 1, 2020. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 4-page form available for download in PDF;
  • Actual and valid for filing 2021 taxes;
  • Additional instructions and information can be found on page 2 of the document;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 8917 through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form 8917 "Tuition and Fees Deduction"

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8917
Tuition and Fees Deduction
OMB No. 1545-0074
Form
(Rev. January 2020)
Attach to Form 1040 or 1040-SR.
Attachment
Department of the Treasury
Go to www.irs.gov/Form8917 for the latest information.
60
Sequence No.
Internal Revenue Service
Your social security number
Name(s) shown on return
Use this form for qualified tuition and fees paid in 2018, 2019, or 2020, and later years if legislation extends the deduction
!
(see instructions). File a separate Form 8917 for each year after 2017 for which you qualify to take the deduction.
You can’t take both an education credit from Form 8863 and the tuition and fees deduction from this form for the
CAUTION
same student for the same tax year.
Before you begin:
To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.
If you file Form 1040 or 1040-SR, figure any write-in adjustments.
• For 2018: Figure any write-in adjustments to be entered on the dotted line next to Schedule 1 (Form
1040), line 36.
• For 2019: Figure any write-in adjustments to be entered on the dotted line next to Schedule 1 (Form
1040 or 1040-SR), line 22.
• For 2020 and later years: Figure any write-in adjustments for Schedule 1 (Form 1040 or 1040-SR); see
the Instructions for Forms 1040 and 1040-SR.
1
(a) Student’s name (as shown on page 1 of your tax return)
(b) Student’s social security
(c) Adjusted qualified
number (as shown on page
expenses (see
First name
Last name
1 of your tax return)
instructions)
2
Add the amounts on line 1, column (c), and enter the total .
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3
Enter the amount from your “total income” line of Form 1040 or
1040-SR .
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• 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
entered on the dotted line next to Schedule 1 (Form 1040), line 36.
• For 2019 and 2020: Enter the total of the amounts on your 2019
Schedule 1 (Form 1040 or 1040-SR), lines 10 through 20, plus any
write-in adjustments you entered on the dotted line next to
Schedule 1 (Form 1040 or 1040-SR), line 22.
• For later years: See www.irs.gov/Form8917 to find out if the line
references above for 2019 have changed
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4
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 deduction for tuition and fees .
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* If you’re filing Form 2555, 2555-EZ, or 4563, or you’re excluding income from Puerto Rico, see
Effect of the Amount of Your Income on the Amount of Your Deduction in Pub. 970 to figure the
amount to enter on line 5.
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 line 2, or $2,000.
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6
No. Enter the smaller of line 2, or $4,000.
Also enter this amount on line 21 of the 2019 and 2020 Schedule 1 (Form 1040 or 1040-SR), or
line 34 of the 2018 Schedule 1 (Form 1040). See www.irs.gov/Form8917 to find out if the line
references above for 2019 have changed.
8917
For Paperwork Reduction Act Notice, see your tax return instructions.
Form
(Rev. 1-2020)
Cat. No. 37728P
8917
Tuition and Fees Deduction
OMB No. 1545-0074
Form
(Rev. January 2020)
Attach to Form 1040 or 1040-SR.
Attachment
Department of the Treasury
Go to www.irs.gov/Form8917 for the latest information.
60
Sequence No.
Internal Revenue Service
Your social security number
Name(s) shown on return
Use this form for qualified tuition and fees paid in 2018, 2019, or 2020, and later years if legislation extends the deduction
!
(see instructions). File a separate Form 8917 for each year after 2017 for which you qualify to take the deduction.
You can’t take both an education credit from Form 8863 and the tuition and fees deduction from this form for the
CAUTION
same student for the same tax year.
Before you begin:
To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.
If you file Form 1040 or 1040-SR, figure any write-in adjustments.
• For 2018: Figure any write-in adjustments to be entered on the dotted line next to Schedule 1 (Form
1040), line 36.
• For 2019: Figure any write-in adjustments to be entered on the dotted line next to Schedule 1 (Form
1040 or 1040-SR), line 22.
• For 2020 and later years: Figure any write-in adjustments for Schedule 1 (Form 1040 or 1040-SR); see
the Instructions for Forms 1040 and 1040-SR.
1
(a) Student’s name (as shown on page 1 of your tax return)
(b) Student’s social security
(c) Adjusted qualified
number (as shown on page
expenses (see
First name
Last name
1 of your tax return)
instructions)
2
Add the amounts on line 1, column (c), and enter the total .
.
.
.
.
.
.
.
.
.
.
.
.
2
3
Enter the amount from your “total income” line of Form 1040 or
1040-SR .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
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
entered on the dotted line next to Schedule 1 (Form 1040), line 36.
• For 2019 and 2020: Enter the total of the amounts on your 2019
Schedule 1 (Form 1040 or 1040-SR), lines 10 through 20, plus any
write-in adjustments you entered on the dotted line next to
Schedule 1 (Form 1040 or 1040-SR), line 22.
• For later years: See www.irs.gov/Form8917 to find out if the line
references above for 2019 have changed
.
.
.
.
.
.
.
.
4
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 deduction for tuition and fees .
.
.
.
.
.
.
.
.
.
.
.
.
.
5
* If you’re filing Form 2555, 2555-EZ, or 4563, or you’re excluding income from Puerto Rico, see
Effect of the Amount of Your Income on the Amount of Your Deduction in Pub. 970 to figure the
amount to enter on line 5.
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 line 2, or $2,000.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
No. Enter the smaller of line 2, or $4,000.
Also enter this amount on line 21 of the 2019 and 2020 Schedule 1 (Form 1040 or 1040-SR), or
line 34 of the 2018 Schedule 1 (Form 1040). See www.irs.gov/Form8917 to find out if the line
references above for 2019 have changed.
8917
For Paperwork Reduction Act Notice, see your tax return instructions.
Form
(Rev. 1-2020)
Cat. No. 37728P
2
Form 8917 (Rev. 1-2020)
Page
General Instructions
Who Can Take the Deduction
You may be able to take the deduction if you, your spouse, or a
Section references are to the Internal Revenue Code unless
dependent you claim on your tax return was a student enrolled
otherwise noted.
at or attending an eligible educational institution. The deduction
What’s New
is based on the amount of qualified education expenses you
paid for the student in the current year for academic periods
Deduction extended. The tuition and fees deduction is
beginning in the current year or beginning in the first 3 months
extended for qualified tuition and fees paid in calendar years
of the following year.
2018, 2019, and 2020. Don’t claim the deduction for expenses
Generally, in order to claim the deduction for education
paid after 2020 unless the credit is extended again. Use Form
expenses for a dependent, you must have paid the expenses in
8917 (Rev. January 2020) and these instructions for years after
the current year and must claim the student as a dependent on
2017, unless a newer revision is issued indicating it is
your current year tax return (the “Dependents” line of Form 1040
succeeding this revision.
or 1040-SR). For additional information, see Pub. 970.
Periodic updating. Form 8917 will no longer be updated
You can’t claim the tuition and fees deduction if any of the
annually. Instead, it will only be updated when necessary. For
following apply.
previous years, use the applicable Form 8917 for that year.
• Your filing status is married filing separately.
Example 1. Use the 2017 Form 8917 for your 2017 qualified
tuition and fees expenses deduction on your 2017 original or
• Another person can claim an exemption for you as a
amended return.
dependent on his or her tax return. You can’t take the deduction
even if the other person doesn’t actually claim that exemption.
Form 1040-SR. Form 1040-SR is a new form for 2019 and later
years, with larger print and available for taxpayers 65 years or
• Your modified adjusted gross income (MAGI), as figured on
older. Although it’s often mentioned with Form 1040 on Form
line 5, is more than $80,000 ($160,000 if filing a joint return).
8917 and in these instructions, it isn’t available for 2018.
• 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.
Future Developments
More information on nonresident aliens can be found in Pub.
For the latest information about developments related to Form
519, U.S. Tax Guide for Aliens.
8917 and its instructions, such as legislation enacted after they
You can’t claim a tuition and fees deduction for any student if
were published, go to www.irs.gov/Form8917.
you or anyone else claims an American opportunity or lifetime
learning credit (Form 8863) in the current year for expenses of
Reminders
the student for whom the qualified education expenses were
Form 1098-T requirement. To be eligible to claim the tuition
paid. However, a state tax credit won’t disqualify you from
and fees deduction, American opportunity credit, or the lifetime
claiming a tuition and fees deduction.
earning credit, the law requires a taxpayer (or a dependent) to
Qualified Education Expenses
have received a Form 1098-T from an eligible educational
institution.
Generally, qualified education expenses are amounts paid in the
However, a taxpayer may claim one of these education
current year for tuition and fees required for the student’s
benefits if the student doesn’t receive a Form 1098-T because
enrollment or attendance at an eligible educational institution.
the student’s educational institution isn’t required to send a
Required fees include amounts for books, supplies, and
Form 1098-T to the student under existing rules (for example, if
equipment used in a course of study if required to be paid to the
the student is a nonresident alien, has qualified education
institution as a condition of enrollment or attendance. It doesn’t
expenses paid entirely with scholarships, or has qualified
matter whether the expenses were paid in cash, by check, by
education expenses paid under a formal billing arrangement). If a
credit or debit card, or with borrowed funds.
student’s educational institution isn’t required to provide a Form
Qualified education expenses include nonacademic fees,
1098-T to the student, a taxpayer may claim one of these
such as student activity fees, athletic fees, or other expenses
education benefits without a Form 1098-T if the taxpayer
unrelated to the academic course of instruction, only if the fee
otherwise qualifies, can demonstrate that the taxpayer (or a
must be paid to the institution as a condition of enrollment or
dependent) was enrolled at an eligible educational institution,
attendance. However, fees for personal expenses (described
and can substantiate the payment of qualified tuition and related
below) are never qualified education expenses.
expenses.
Qualified education expenses don’t include amounts paid for
Purpose of Form
the following.
• Personal expenses. This means room and board, insurance,
Use Form 8917 (Rev. January 2020) to figure and take the
medical expenses (including student health fees), transportation,
deduction for tuition and fees expenses paid in calendar years
and other similar personal, living, or family expenses.
2018, 2019, and 2020, and later years if the deduction is
extended.
• Any course or other education involving sports, games, or
hobbies, or any noncredit course, unless such course or other
This deduction is based on adjusted qualified education
education is part of the student’s degree program or helps the
expenses paid to an eligible educational institution
student acquire or improve job skills.
(postsecondary). See Qualified Education Expenses, later, for
more information.
Qualified education expenses don’t include any expenses for
which you take any other deduction, such as on Schedule A
You may be able to take the American opportunity credit
(Form 1040 or 1040-SR) or Schedule C (Form 1040 or 1040-SR).
TIP
or lifetime learning credit for your education expenses
instead of the tuition and fees deduction. See Form
8863, Education Credits, and Pub. 970, Tax Benefits for
Education, for more information about these credits.
3
Form 8917 (Rev. 1-2020)
Page
You may receive Form 1098-T, Tuition Statement, from the
Generally, any scholarship or fellowship grant is treated as
institution reporting either payments received in the current year
tax-free educational assistance. However, a scholarship or
or amounts billed in the current year. However, the amounts
fellowship grant isn’t treated as tax-free educational assistance
may be different from the amount you paid (or are treated as
to the extent the student includes it in gross income (the student
having paid). In completing Form 8917, use only the amounts
may or may not be required to file a tax return) for the year the
you actually paid (plus any amounts you’re treated as having
scholarship or fellowship grant is received and either:
paid) in the current year (reduced, as necessary, as described in
• The scholarship or fellowship grant (or any part of it) must be
Adjusted Qualified Education Expenses, later). See Pub. 970 for
applied (by its terms) to expenses (such as room and board)
more information on Form 1098-T.
other than qualified education expenses as defined in Qualified
Qualified education expenses paid directly to the institution
education expenses in Pub. 970; or
by someone other than you or the student are treated as paid to
• The scholarship or fellowship grant (or any part of it) may be
the student and then paid by the student to the institution.
applied (by its terms) to expenses (such as room and board)
other than qualified education expenses as defined in Qualified
Academic Period
education expenses in Pub. 970.
An academic period is any quarter, semester, trimester, or any
Tax-free educational assistance treated as a refund. Some
other period of study as reasonably determined by an eligible
tax-free educational assistance received after the current year
educational institution. If an eligible educational institution uses
may be treated as a refund of qualified education expenses paid
credit hours or clock hours and doesn’t have academic terms,
in the current year. This tax-free educational assistance is any
each payment period may be treated as an academic period.
tax-free educational assistance received by you or anyone else
after the current year for qualified education expenses paid on
Prepaid Expenses
behalf of a student in the current year (or attributable to
Qualified education expenses paid in the current year for an
enrollment at an eligible educational institution during the
academic period that begins in the first 3 months of the
current year).
following year can be used in figuring the tuition and fees
If this tax-free educational assistance is received after the
deduction for the current year only.
current year but before you file your current year income tax
return, see Refunds received after the current year but before
Example 2. Qualified education expenses paid in 2018 for an
your income tax return is filed, later. If this tax-free educational
academic period that begins in the first 3 months of 2019 can
assistance is received after the current year and after you file
be used in figuring the tuition and fees deduction for 2018 only.
your current year income tax return, see Refunds received after
See Academic Period, earlier.
the current year and after your income tax return is filed, later.
Example 3. If you pay $2,000 in December 2019 for qualified
Refunds. A refund of qualified education expenses may reduce
tuition for the 2020 winter quarter that begins in January 2020,
adjusted qualified education expenses for the tax year or may
you can use that $2,000 in figuring the tuition and fees
require you to include some or all of the refund in your gross
deduction for 2019 only (if you meet all the other requirements).
income for the year the refund is received. See Pub. 970 for
You can’t use any amount you paid in the previous or
more information. Some tax-free educational assistance
!
future year to figure the qualified education expenses you
received after the current year may be treated as a refund. See
CAUTION
use to figure your current year tuition and fees
Tax-free educational assistance treated as a refund, earlier.
deduction.
Refunds received in the current year. For each student,
Example 4. You can’t use any amount you paid in 2017 or
figure the adjusted qualified education expenses for the current
2019 to figure the qualified deduction expenses you use to
year by adding all the qualified education expenses paid in the
figure your 2018 tuition and fees deduction.
current year and subtracting any refunds of those expenses
received from the eligible educational institution during the
Adjusted Qualified Education Expenses
current year.
For each student, reduce the qualified education expenses paid
Refunds received after the current year but before your
by or on behalf of that student under the following rules. The
income tax return is filed. If anyone receives a refund after the
result is the amount of adjusted qualified education expenses
current year of qualified education expenses you paid on behalf
for each student.
of a student in the current year and the refund is received before
Tax-free educational assistance. For tax-free educational
you file your current year income tax return, reduce the amount
assistance received in the current year, reduce the qualified
of qualified education expenses for the current year by the
educational expenses for each academic period by the amount
amount of the refund.
of tax-free educational assistance allocable to that academic
Refunds received after the current year and after your
period. See Academic Period, earlier.
income tax return is filed. If anyone receives a refund after the
current year of qualified education expenses you paid on behalf
Tax-free educational assistance includes:
of a student in the current year and the refund is received after
1. The tax-free part of any scholarship or fellowship grant
you file your current year income tax return, you may need to
(including Pell grants);
include some or all of the refund in your gross income for the
2. The tax-free part of any employer-provided educational
year the refund is received. See Pub. 970 for more information.
assistance;
Coordination with Coverdell education savings accounts
3. Veterans’ educational assistance; and
and qualified tuition programs. Reduce your qualified
education expenses by any qualified education expenses used
4. Any other educational assistance that is excludable from
to figure the exclusion from gross income of (a) interest received
gross income (tax free), other than as a gift, bequest, devise, or
under an education savings bond program, or (b) any
inheritance.
distribution from a Coverdell education savings account or
You may be able to increase the combined value of your
qualified tuition program (QTP). For a QTP, this applies only to
TIP
tuition and fees deduction and certain educational
the amount of tax-free earnings that were distributed, not to the
assistance if the student includes some or all of the
recovery of contributions to the program.
educational assistance in income in the year it is received. For
details, see Pub. 970.
4
Form 8917 (Rev. 1-2020)
Page
Specific Instructions
Eligible Educational Institution
An eligible educational institution is generally any accredited
Line 1
public, nonprofit, or proprietary (private) college, university,
vocational school, or other postsecondary institution. Also, the
Complete columns (a) through (c) on line 1 for each student for
institution must be eligible to participate in a student aid
whom you elect to take the tuition and fees deduction.
program administered by the Department of Education. Virtually
Note: If you have more than three students who qualify for the
all accredited postsecondary institutions meet this definition.
tuition and fees deduction, enter “See attached” next to line 1
An eligible educational institution also includes certain
and attach a statement with the required information for each
educational institutions located outside the United States that
additional student. Include the amounts from line 1, column (c),
are eligible to participate in a student aid program administered
for all students in the total you enter on line 2.
by the Department of Education.
Column (c)
The educational institution should be able to tell you if it
TIP
For each student, enter the amount of adjusted qualified
is an eligible institution.
education expenses. The expenses must have been paid for the
Additional Information
student in the current year for academic periods beginning in
the current year but before April 1 of the following year.
See Pub. 970 for more information about the tuition and fees
deduction.
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