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Form 8917: Tuition and Fees Deduction
IRS Form 8917 is used to figure and take the deduction for tuition and fees expenses paid by a taxpayer or dependent. For tax years 2018 through 2020, the deduction is extended.
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IRS Form 8917 - Tuition and Fees Deduction
IRS Form 8917 is used to figure and take the deduction for tuition and fees expenses paid by a taxpayer or dependent. For tax years 2018 through 2020, the deduction is extended.
Risk Radar
Scan points- 1Ensure the expenses listed were paid before April 1 of the following year.
- 2Failing to total all amounts on Line 2 if there are more than three students listed on Line 1.
- 3Not entering the specific adjusted qualified education expenses amount in Column (c) for each student.
- 4Claiming the deduction when the expense was paid after 2020 without confirmation of an extension.
- 5Using a revision other than Form 8917 (Rev. January 2020) for years after 2017.
Plain English
This form allows taxpayers to claim a deduction for money spent on qualified education expenses at an eligible postsecondary institution. Taxpayers use Form 8917 (Rev. January 2020) to calculate this amount and take the benefit on their return, especially for years 2018 through 2020 when the deduction is extended.
Submission Date
- Filing date: 2020-01-24 22:10:37
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a taxpayer or dependent paid qualified tuition and fees expenses in calendar years 2018, 2019, or 2020 (or later if the deduction is extended).
- Do not use Form 8917 for expenses paid after 2020 unless legislation extends the deduction.
- Check Form 8863 instead when claiming an education credit in addition to the tuition and fees deduction.
Form selector
Use this form or another form?
Filing for 2017 expenses
Use the applicable Form 8917 for that year, as it is not updated annually like other revisions.
✓ Confirm the revision date reads a prior year version.
Filing for years after 2020
The deduction is extended through 2020; use this form unless legislation extends it further.
✓ Verify that you are using the January 2020 revision or newer.
Taxpayer is age 65+ and filing for 2019 or later
Form 1040-SR is available for taxpayers aged 65 or older starting in 2019.
✓ Check if your main return is the Form 1040-SR.
Deadline or filing window
The deduction is applicable for qualified tuition and fees paid in calendar years 2018, 2019, and 2020 due to an extension. The underlying expenses must be paid during periods beginning in the current year but before April 1 of the following year.
Checklist
What you need before filling it out
Tuition and Fees Deduction
Qualified tuition and fees paid in 2018, 2019, or 2020 (or later) · Form 8917
Filing Requirement
Attach to Form 1040 or 1040-SR · Form 8917 (p.1)
Expense Definition (Qualified)
Amounts paid for tuition and fees required for enrollment/attendance at an eligible educational institution · Form 8917 (p.2)
Line 1 Entry
Complete columns (a) through (c) for each student · Line 1, p.4
Column (c) Amount
The amount of adjusted qualified education expenses paid in the current year · Line 1, Column (c), p.4
Before you submit
- 1Attach Form 8917 to Form 1040 or Form 1040-SR.
- 2Ensure the Name(s) shown on the return matches the name(s) listed on Form 8917.
- 3Confirm that qualified tuition and fees were paid in 2018, 2019, 2020, or a later year if legislation extends the deduction.
- 4For each student, complete columns (a) through (c) on line 1 of Form 8917.
- 5If filing for more than three students, ensure you have attached a statement with required information for all additional students and noted 'See attached' next to line 1.
- 6Verify that the amount in Line 2, column (c) is the total of all amounts entered on line 1, column (c).
- 7Confirm that eligible educational institution expenses were paid for academic periods beginning in the current year but before April 1 of the following year.
How to file this form
- 1Complete columns (a) through (c) on Line 1 of Form 8917 for each qualifying student.
- 2If more than three students qualify, enter 'See attached' next to Line 1 and attach a statement with the required information for each additional student.
- 3Include the amounts from Line 1, Column (c), for all students in the total you enter on Line 2.
- 4Attach Form 8917 to your Form 1040 or Form 1040-SR and submit it.
Known limitations
- 1A taxpayer cannot take both an education credit from Form 8863 and the tuition and fees deduction from Form 8917 for the same student in the same tax year.
- 2The deduction is generally not claimed for expenses paid after 2020 unless legislation extends the deduction again.
- 3If filing Form 2555, 2555-EZ, or 4563, or excluding income from Puerto Rico, a taxpayer must use Pub. 970 to figure the amount to enter on line 5 of Form 8917.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is January 2020, and users should check www.irs.gov/Form8917 for the latest information. The source notes that Form 8917 will no longer be updated annually but only when necessary.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2020.
- Tax Year Range — confirm you are claiming expenses from 2018, 2019, or 2020 (or later extension).
- Attachment Requirement — confirm you attach Form 8917 to Form 1040 or Form 1040-SR.
- Student Count Limit — confirm that if you have more than three students, you enter 'See attached' on Line 1 and include all amounts in Line 2.
- Expense Payment Date — confirm expenses were paid for academic periods beginning in the current year but before April 1 of the following year.
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form 8917 for records.
- 2The form is attached to Form 1040 or Form 1040-SR when filing with the Internal Revenue Service.
- 3For 2018, write-in adjustments must be entered on the dotted line next to Schedule 1 (Form 1040), line 36.
- 4For 2019 and 2020, write-in adjustments must be entered on the dotted line next to Schedule 1 (Form 1040 or 1040-SR), line 22.
Sources
- SRCInstructions p.1 — The form must be used for qualified tuition and fees paid in 2018, 2019, or 2020, and later years if legislation extends the deduction.
- SRCInstructions p.1 — A separate Form 8917 must be filed for each year after 2017 for which a taxpayer qualifies to take the deduction.
- SRCInstructions p.1 — For 2018, write-in adjustments are entered on the dotted line next to Schedule 1 (Form 1040), line 36.
- SRCInstructions p.1 — Line 5 is subject to a limit: If more than $65,000 ($130,000 if married filing jointly), the deduction entered on line 6 is the smaller of line 2 or $2,000 (if Yes).
- SRCInstructions p.2 — To claim the tuition and fees deduction, a taxpayer must have received Form 1098-T from an eligible educational institution.
- SRCInstructions p.1 — The form can be attached to Form 1040 or Form 1040-SR.
- SRCInstructions p.2 — For years after 2017, use Form 8917 (Rev. January 2020) and its instructions unless a newer revision is issued.
Common confusion points
Can I claim both the Tuition and Fees Deduction and the Education Credit?
You may be able to take one or the other; you cannot take both benefits for the same student for the same tax year.
→ Check if you are claiming the deduction on Form 8917 while also claiming an education credit on Form 8863.
What qualifies as a 'Required Fee'?
Required fees include amounts for books, supplies, and equipment used in a course of study only if they must be paid to the institution as a condition of enrollment or attendance.
→ Verify that the expense is tied directly to required coursework at an eligible educational institution.
Does it matter how I pay the expenses?
No; qualified education expenses include payments made in cash, by check, by credit card, debit card, or with borrowed funds.
→ Check the payment method documentation to ensure it falls under one of these categories.
What if my student doesn't have a Form 1098-T?
A taxpayer may still claim the deduction if they otherwise qualify and can demonstrate enrollment and substantiate the payment.
→ Review the instructions to confirm your educational institution is not required to send a Form 1098-T under existing rules.
Am I allowed to use this form for expenses paid after 2020?
Yes, provided legislation has extended the deduction; otherwise, do not claim it unless the credit is extended again.
→ Check the current year's tax law or IRS guidance to confirm extension status past calendar year 2020.
What must be true about the expenses for them to count?
The expenses must be paid in the current year for tuition and fees required for enrollment or attendance at an eligible educational institution.
→ Confirm that the payment occurred within the tax year being filed.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Check www.irs.gov/Form8917 for the latest information about developments related to Form 8917.
Questions about IRS Form 8917
What is IRS Form 8917 used for?
This form allows taxpayers to claim a deduction for money spent on qualified education expenses at an eligible postsecondary institution. Taxpayers use Form 8917 (Rev. January 2020) to calculate this amount and take the benefit on their return, especially for years 2018 through 2020 when the deduction is extended.
Who must file IRS Form 8917?
A taxpayer may claim the tuition and fees deduction if they, their spouse, or a dependent claimed on the tax return was a student enrolled at or attending an eligible educational institution.
What information does IRS Form 8917 require?
The form collects information regarding adjusted qualified education expenses paid to an eligible educational institution. Specifically, Line 1 requires entering amounts from column (c) for each student, which represents their adjusted qualified education expenses.
When is IRS Form 8917 due?
The deduction is based on qualified education expenses paid in calendar years 2018, 2019, and 2020, or later years if the deduction is extended.
Where do I file IRS Form 8917?
The source does not specify a particular filing address, but it instructs users to use Form 8917 (Rev. January 2020) and these instructions when filing.
How do I complete IRS Form 8917?
First, complete columns (a) through (c) on Line 1 for each qualifying student. If there are more than three students, enter “See attached” next to line 1 and include the amounts from column (c) for all students in the total on Line 2. Finally, use this completed form to figure and take the deduction.
What happens if IRS Form 8917 is filed incorrectly?
If the form is filled out incorrectly, the taxpayer may fail to take the deduction for tuition and fees expenses paid, potentially resulting in a lower refund or higher tax liability.
Can I claim both the Tuition and Fees Deduction and the Education Credit?
You may be able to take one or the other; you cannot take both benefits for the same student for the same tax year. Check if you are claiming the deduction on Form 8917 while also claiming an education credit on Form 8863.
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