What is IRS Form 8917?

April 12, 2019

Attending college can be an expensive proposition. Luckily for those wanting to go, the government offers some tax breaks for tuition payments to help ease the burden. If you are planning to deduct tuition expenses on your taxes, you or an accountant service Los Angeles residents trust to do it for them, will need to fill out IRS Form 8917.


The requirements for deducting tuition costs are not very stringent and only have to meet a few standards:

• The student has to be enrolled in a post-secondary school
• The school can not have issued a refund
• The school has to be eligible to receive federal benefits

The government will allow you to deduct a portion of your tuition even if the student withdrew and did not complete the course.


The taxpayer can only deduct the actual cost of tuition. Additional expenses associated with attending school such as books, room and board, travel and food are not a part of this deduction.


The law does put a few stipulations on the tuition allowance. The following are a few of the most important limitations.

• Timing – The student must be enrolled in school during the tax year the deduction is being taken, or he or she must be registered before April 1 of the current calendar year. This additional time is given to help allow for academic calendars.
• Cap – The IRS caps the dollar amount of the deduction at a certain level. Check the current year Form 8917 to determine the amount you can legally deduct.
• Ceiling – The income of the taxpayer must also be below an absolute upper limit. Again, check the current year Form 8917 to see if you qualify.


Many people miss deductions like tuition assistance because knowing and understanding the continually changing tax laws is a full-time job. It is difficult to find the time to keep up with all the changes. A trusted Encino accountant or Los Angeles accounting firm can help you take all the deductions you are entitled to receive.