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Form   
8917
Department of the Treasury 
Internal Revenue Service
Tuition and Fees Deduction
a
 
Attach to Form 1040 or Form 1040A. 
a
 
OMB No. 1545-0074
20
13
Attachment 
Sequence No.  
60
Name(s) shown on return
Your social security number
F
!
CAUTION
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:

Who Can Take the Deduction 

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 2013 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 $80,000 ($160,000 if married filing jointly), 
stop
; you cannot take the deduction for tuition and fees
.............
5
*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.
6      Tuition and fees deduction. 
Is the amount on line 5 more than $65,000 ($130,000 if married 
filing jointly)?
Yes.
Enter the smaller of line 2, or $2,000.
No.
Enter the smaller of line 2, or $4,000.
Also enter 
this amount on Form 1040, line 34, or Form 1040A, line 19.
}
..............
6
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 37728P
Form 
8917
 (2013)
Information about Form 8917 and its instructions is at www.irs.gov/form8917.
To see if you qualify for this deduction, see
 
in the instructions below.
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