Form 8917 – Tuition and Fees Deduction

Last reviewed: 2025‑10‑26

Use the IRS Form 8917: Education Deduction (Amended Use) Tax Form Calculator IRS Form 8917: Education Deduction (Amended Use) as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 8917 state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form 8917 was used to claim the Tuition and Fees Deduction, a valuable above-the-line deduction for higher education expenses. This tax benefit expired at the end of 2020, and is no longer available for current tax years. However, it remains valid for amended returns or carrybacks involving tax years prior to 2021.

Before using Form 8917, ensure the following criteria are met:

Timeframe: You are filing for a tax year 2020 or earlier.
Eligible expenses: Qualified tuition and related fees paid to accredited post-secondary institutions.
Income limits: Modified Adjusted Gross Income (MAGI) must fall within the phase-out range set for the applicable year.
Dependency status: Only the taxpayer, their spouse, or their dependents may qualify.

Tuition and Fees Deduction
Name(s) shown on return					Your social security number
⚠ You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the 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, figure any write-in adjustments to be entered on the dotted line next to Form 1040, line 36. See the 2016 Form 1040 instructions for line 36.
1	(a) Student’s name (as shown on page 1 of your tax return) First name Last name			(b) Student’s social security number (as shown on page 1 of your tax return)		(c) Adjusted qualified expenses (see instructions)



2	Add the amounts on line 1, column (c), and enter the total				2
3	Enter the amount from Form 1040, line 22, or Form 1040A, line 15		3
4	Enter the total from either: • Form 1040, lines 23 through 33, plus any write-in adjustments entered on the dotted line next to Form 1040, line 36, or • Form 1040A, lines 16 through 18		4
5	Subtract line 4 from line 3.* If the result is more than $ ($ if married filing jointly), stop; you cannot take the deduction for tuition and fees *If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Effect of the Amount of Your Income on the Amount of Your Deduction in Pub. 970, chapter 6, to figure the amount to enter on line 5.				5
6	Tuition and fees deduction. Is the amount on line 5 more than $ ($ if married filing jointly)? Yes. Enter the smaller of line 2, or $. No. Enter the smaller of line 2, or $. Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.				6

Form structure and usage:

Line 1: Lists eligible students for whom the deduction is being claimed.
Lines 2–4: Totals qualified expenses and calculates MAGI-based limitations.
Line 6: Final deduction amount flows to Form 1040, Schedule 1.

Note that if you claimed education credits (Form 8863) for a student, you cannot also claim the tuition and fees deduction for the same student in the same year.

Last reviewed: 2025‑10‑26: If you believe this form requires an update, please contact us.

Claiming Form 8917 on amended returns

Form 8917 is useful when correcting past filings to account for tuition and fees previously unclaimed. Eligible taxpayers may file Form 1040-X to amend prior returns and claim the deduction retroactively—potentially securing a refund.

Common documentation includes:

Form 1098-T from the educational institution
Proof of payment (bank statements, credit card receipts)
Enrollment verification

If you're unsure whether your situation qualifies, test eligibility using our Form 8917 calculator to simulate potential savings and determine if an amendment is worthwhile. For edge cases and deduction limits, refer to the IRS Form 8917 instructions.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.