The Tuition and Fees Deduction is an income reduction up to $4000 for expenses paid to an eligible educational institution as a condition of enrollment or attendance.
- Expenses are for tuition and fees, books, supplies and equipment for the taxpayer, spouse, or dependent for graduate and undergraduate study.
- The deduction may be reduced or eliminated at higher income limits.
- This deduction is disallowed if expenses are deducted under another provision, or if education credit is claimed.