You may deduct up to $3,000 of qualifying higher education tuition and fees as long as your modified adjusted gross income does not exceed $65,000 for a single filer, or $130,000 for a joint filer. However, if your child also qualified for the Lifetime Learning Credit or the Hope Scholarship, you must choose either tuition and fees deduction or the lifetime learning/Hope scholarship deduction. You cannot deduct both.
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