Deduction extended. The tuition and fees deduction is extended for qualified tuition and fees paid in calendar years 2018, 2019, and 2020. Don’t claim the deduction for expenses paid after 2020 unless the credit is extended again. Use Form 8917 (Rev. January 2020) and these instructions for years after 2017, unless a newer revision is issued indicating it is succeeding this revision.
Form 8917 is used to claim the Tuition and Fees deduction. Taxpayer's cannot claim both the adjustment to income and education credits (form 8863) for the same student.