Fillable Form 8917 - Tuition And Fees Deduction

Form 8917 (2015)

Page

General Instructions

Qualified education expenses include nonacademic fees,

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

Section references are to the Internal Revenue Code unless

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

otherwise noted.

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

attendance. However, fees for personal expenses (described

Future Developments

below) are never qualified education expenses.

For the latest information about developments related to Form

Qualified education expenses do not include amounts paid

8917 and its instructions, such as legislation enacted after they

for:

were published, go to

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

Purpose of Form

medical expenses (including student health fees), transportation,

and other similar personal, living, or family expenses.

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

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

fees expenses paid in 2015.

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

Qualified education expenses do not include any expenses for

more information.

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

You may be able to take the American opportunity credit

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

TIP

or lifetime learning credit for your education expenses

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

instead of the tuition and fees deduction. See Form

institution reporting either payments received in 2015 (box 1) or

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

amounts billed in 2015 (box 2). However, the amount in box 1 or

Education, for more information about these credits.

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

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

Who Can Take the Deduction

the amounts you actually paid (plus any amounts you are

treated as having paid) in 2015 (reduced, as necessary, as

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

described in Adjusted Qualified Education Expenses, later). See

dependent you claim on your tax return was a student enrolled

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

at or attending an eligible educational institution. The deduction

is based on the amount of qualified education expenses you

Qualified education expenses paid directly to the institution

paid for the student in 2015 for academic periods beginning in

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

2015 or beginning in the first 3 months of 2016.

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

Generally, in order to claim the deduction for education

Academic Period

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

2015 and must claim an exemption for the student as a

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

dependent on your 2015 tax return (line 6c of Form 1040 or

other period of study as reasonably determined by an eligible

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

educational institution. If an eligible educational institution uses

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

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

each payment period may be treated as an academic period.

following apply.

• Your filing status is married filing separately.

Prepaid Expenses

• Another person can claim an exemption for you as a

Qualified education expenses paid in 2015 for an academic

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

period that begins in the first 3 months of 2016 can be used in

deduction even if the other person does not actually claim that

figuring the tuition and fees deduction for 2015 only. See

exemption.

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

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

December 2015 for qualified tuition for the 2016 winter quarter

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

that begins in January 2016, you can use that $2,000 in figuring

the tuition and fees deduction for 2015 only (if you meet all the

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

other requirements).

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

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

You cannot use any amount you paid in 2014 or 2016 to

▲

U.S. Tax Guide for Aliens.

figure the qualified education expenses you use to figure

your 2015 tuition and fees deduction.

You cannot claim a tuition and fees deduction for any student

CAUTION

if you or anyone else claims an American opportunity or lifetime

Adjusted Qualified Education Expenses

learning credit (Form 8863) in 2015 with respect to expenses of

the student for whom the qualified education expenses were

For each student, reduce the qualified education expenses paid

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

by or on behalf of that student under the following rules. The

claiming a tuition and fees deduction.

result is the amount of adjusted qualified education expenses

Qualified Education Expenses

for each student.

Tax-free educational assistance. For tax-free educational

Generally, qualified education expenses are amounts paid in

assistance received in 2015, reduce the qualified educational

2015 for tuition and fees required for the student’s enrollment or

expenses for each academic period by the amount of tax-free

attendance at an eligible educational institution. Required fees

educational assistance allocable to that academic period. See

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

Academic Period, earlier.

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

condition of enrollment or attendance. It does not matter

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

debit card, or with borrowed funds.

Form 8917 - Tuition And Fees Deduction - 2015 Page 2

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