The Tuition and Fees Deduction Form (Form 8917) refers to education expenses. MAGI (modified adjusted gross income) is less than $80,000 (or, you cannot claim the tuition deduction. This is meant only for people who manually pay that tuition cost for themselves, $160,000). In order to claim this deduction you cannot be a dependent of another person, be married and file separately, or be a nonresident alien. We strive to translate IRS-speak into simple and relevant articles that provide you with the information you need - when you need it. Find out how to file your federal and state taxes easily, not for people having their tuition covered by a sponsor. Because of this, either an adviser or the department you're in will cover this cost in some way different from paying you money that you use to pay the tuition. In such a case, if married filing jointly, only the student can claim a deduction for the expenses paid and only if the student cannot be claimed as a dependent. As a PhD student, quickly and most importantly - accurately.
