Fillable Form 8917 - Tuition And Fees Deduction

Form 8917 (2016)

Page

General Instructions

• You were a nonresident alien for any part of the year and did

not elect to be treated as a resident alien for tax purposes. More

Section references are to the Internal Revenue Code unless

information on nonresident aliens can be found in Pub. 519,

otherwise noted.

U.S. Tax Guide for Aliens.

You cannot claim a tuition and fees deduction for any student

Future Developments

if you or anyone else claims an American opportunity or lifetime

For the latest information about developments related to Form

learning credit (Form 8863) in 2016 with respect to expenses of

8917 and its instructions, such as legislation enacted after they

the student for whom the qualified education expenses were

were published, go to

paid. However, a state tax credit will not disqualify you from

claiming a tuition and fees deduction.

What’s New

Qualified Education Expenses

Form 1098-T requirement. For tax years beginning after June

29, 2015, generally tax year 2016 returns for most taxpayers,

Generally, qualified education expenses are amounts paid in

the law requires a taxpayer (or a dependent) to have received a

2016 for tuition and fees required for the student’s enrollment or

Form 1098-T from an eligible educational institution in order to

attendance at an eligible educational institution. Required fees

claim the tuition and fees deduction, American opportunity

include amounts for books, supplies, and equipment used in a

credit, or the lifetime learning credit.

course of study if required to be paid to the institution as a

condition of enrollment or attendance. It does not matter

However, for tax year 2016, a taxpayer may claim one of these

whether the expenses were paid in cash, by check, by credit or

education benefits if the student does not receive a Form 1098-T

debit card, or with borrowed funds.

because the student's educational institution is not required to

send a Form 1098-T to the student under existing rules (for

Qualified education expenses include nonacademic fees,

example, if the student is a nonresident alien, has qualified

such as student activity fees, athletic fees, or other expenses

education expenses paid entirely with scholarships, or has

unrelated to the academic course of instruction, only if the fee

qualified education expenses paid under a formal billing

must be paid to the institution as a condition of enrollment or

arrangement). If a student's educational institution is not required

attendance. However, fees for personal expenses (described

to provide a Form 1098-T to the student, a taxpayer may claim

below) are never qualified education expenses.

one of these education benefits without a Form 1098-T if the

Qualified education expenses do not include amounts paid

taxpayer otherwise qualifies, can demonstrate that the taxpayer

for:

(or a dependent) was enrolled at an eligible educational

• Personal expenses. This means room and board, insurance,

institution, and can substantiate the payment of qualified tuition

medical expenses (including student health fees), transportation,

and related expenses.

and other similar personal, living, or family expenses.

Purpose of Form

• Any course or other education involving sports, games, or

hobbies, or any noncredit course, unless such course or other

Use Form 8917 to figure and take the deduction for tuition and

education is part of the student's degree program or helps the

fees expenses paid in 2016.

student acquire or improve job skills.

This deduction is based on adjusted qualified education

Qualified education expenses do not include any expenses for

expenses paid to an eligible educational institution

which you take any other deduction, such as on Schedule A

(postsecondary). See Qualified Education Expenses, later, for

(Form 1040) or Schedule C (Form 1040).

more information.

You may receive Form 1098-T, Tuition Statement, from the

You may be able to take the American opportunity credit

institution reporting either payments received in 2016 (box 1) or

TIP

or lifetime learning credit for your education expenses

amounts billed in 2016 (box 2). However, the amount in box 1 or

instead of the tuition and fees deduction. See Form

2 of Form 1098-T may be different from the amount you paid (or

8863, Education Credits, and Pub. 970, Tax Benefits for

are treated as having paid). In completing Form 8917, use only

Education, for more information about these credits.

the amounts you actually paid (plus any amounts you are

treated as having paid) in 2016 (reduced, as necessary, as

Who Can Take the Deduction

described in Adjusted Qualified Education Expenses, later). See

You may be able to take the deduction if you, your spouse, or a

chapter 6 of Pub. 970 for more information on Form 1098-T.

dependent you claim on your tax return was a student enrolled

Qualified education expenses paid directly to the institution

at or attending an eligible educational institution. The deduction

by someone other than you or the student are treated as paid to

is based on the amount of qualified education expenses you

the student and then paid by the student to the institution.

paid for the student in 2016 for academic periods beginning in

2016 or beginning in the first 3 months of 2017.

Academic Period

Generally, in order to claim the deduction for education

An academic period is any quarter, semester, trimester, or any

expenses for a dependent, you must have paid the expenses in

other period of study as reasonably determined by an eligible

2016 and must claim an exemption for the student as a

educational institution. If an eligible educational institution uses

dependent on your 2016 tax return (line 6c of Form 1040 or

credit hours or clock hours and does not have academic terms,

1040A). For additional information, see chapter 6 of Pub. 970.

each payment period may be treated as an academic period.

You cannot claim the tuition and fees deduction if any of the

Prepaid Expenses

following apply.

• Your filing status is married filing separately.

Qualified education expenses paid in 2016 for an academic

period that begins in the first 3 months of 2017 can be used in

• Another person can claim an exemption for you as a

figuring the tuition and fees deduction for 2016 only. See

dependent on his or her tax return. You cannot take the

Academic Period, earlier. For example, if you pay $2,000 in

deduction even if the other person does not actually claim that

December 2016 for qualified tuition for the 2017 winter quarter

exemption.

that begins in January 2017, you can use that $2,000 in figuring

• Your modified adjusted gross income (MAGI), as figured on

the tuition and fees deduction for 2016 only (if you meet all the

line 5, is more than $80,000 ($160,000 if filing a joint return).

other requirements).

Form 8917 - Tuition And Fees Deduction - 2016 Page 2

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