26 U.S. Code § 222 - Qualified tuition and related expenses

§ 222.
Qualified tuition and related expenses
(a) Allowance of deduction

In the case of an individual, there shall be allowed as a deduction an amount equal to the qualified tuition and related expenses paid by the taxpayer during the taxable year.

(b) Dollar limitations
(1) In general

The amount allowed as a deduction under subsection (a) with respect to the taxpayer for any taxable year shall not exceed the applicable dollar limit.

(2) Applicable dollar limit
(A) 2002 and 2003In the case of a taxable year beginning in 2002 or 2003, the applicable dollar limit shall be equal to—
(i)
in the case of a taxpayer whose adjusted gross income for the taxable year does not exceed $65,000 ($130,000 in the case of a joint return), $3,000, and—
(ii)
in the case of any other taxpayer, zero.
(B) After 2003In the case of any taxable year beginning after 2003, the applicable dollar amount shall be equal to—
(i)
in the case of a taxpayer whose adjusted gross income for the taxable year does not exceed $65,000 ($130,000 in the case of a joint return), $4,000,
(ii)
in the case of a taxpayer not described in clause (i) whose adjusted gross income for the taxable year does not exceed $80,000 ($160,000 in the case of a joint return), $2,000, and
(iii)
in the case of any other taxpayer, zero.
(C) Adjusted gross incomeFor purposes of this paragraph, adjusted gross income shall be determined—
(i)
without regard to this section and sections 199, 911, 931, and 933, and
(ii)
after application of sections 86, 135, 137, 219, 221, and 469.
(c) No double benefit
(1) In general

No deduction shall be allowed under subsection (a) for any expense for which a deduction is allowed to the taxpayer under any other provision of this chapter.

(2) Coordination with other education incentives
(A) Denial of deduction if credit elected

No deduction shall be allowed under subsection (a) for a taxable year with respect to the qualified tuition and related expenses with respect to an individual if the taxpayer or any other person elects to have section 25A apply with respect to such individual for such year.

(B) Coordination with exclusions

The total amount of qualified tuition and related expenses shall be reduced by the amount of such expenses taken into account in determining any amount excluded under section 135, 529(c)(1), or 530(d)(2). For purposes of the preceding sentence, the amount taken into account in determining the amount excluded under section 529(c)(1) shall not include that portion of the distribution which represents a return of any contributions to the plan.

(3) Dependents

No deduction shall be allowed under subsection (a) to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins.

(d) Definitions and special rulesFor purposes of this section—
(1) Qualified tuition and related expenses

The term “qualified tuition and related expenses” has the meaning given such term by section 25A(f). Such expenses shall be reduced in the same manner as under section 25A(g)(2).

(2) Identification requirement

No deduction shall be allowed under subsection (a) to a taxpayer with respect to the qualified tuition and related expenses of an individual unless the taxpayer includes the name and taxpayer identification number of the individual on the return of tax for the taxable year.

(3) Limitation on taxable year of deduction
(A) In general

A deduction shall be allowed under subsection (a) for qualified tuition and related expenses for any taxable year only to the extent such expenses are in connection with enrollment at an institution of higher education during the taxable year.

(B) Certain prepayments allowed

Subparagraph (A) shall not apply to qualified tuition and related expenses paid during a taxable year if such expenses are in connection with an academic term beginning during such taxable year or during the first 3 months of the next taxable year.

(4) No deduction for married individuals filing separate returns

If the taxpayer is a married individual (within the meaning of section 7703), this section shall apply only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.

(5) Nonresident aliens

If the taxpayer is a nonresident alien individual for any portion of the taxable year, this section shall apply only if such individual is treated as a resident alien of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013.

(6) Payee statement requirement
(A) In general

Except as otherwise provided by the Secretary, no deduction shall be allowed under subsection (a) unless the taxpayer receives a statement furnished under section 6050S(d) which contains all of the information required by paragraph (2) thereof.

(B) Statement received by dependent

The receipt of the statement referred to in subparagraph (A) by an individual described in subsection (c)(3) shall be treated for purposes of subparagraph (A) as received by the taxpayer.

(7) Regulations

The Secretary may prescribe such regulations as may be necessary or appropriate to carry out this section, including regulations requiring recordkeeping and information reporting.

(e) Termination

This section shall not apply to taxable years beginning after December 31, 2014.

Prior Provisions

A prior section 222 was renumbered section 224 of this title.

Another prior section 222, added Pub. L. 97–34, title I, § 125(a), Aug. 13, 1981, 95 Stat. 201; amended Pub. L. 97–448, title I, § 101(f), Jan. 12, 1983, 96 Stat. 2367, related to deduction of adoption expenses, prior to repeal by Pub. L. 99–514, title I, §§ 135(a), 151(a), Oct. 22, 1986, 100 Stat. 2116, 2121, applicable to taxable years beginning after Dec. 31, 1986.

Amendments

2015—Subsec. (d)(6), (7). Pub. L. 114–27 added par. (6) and redesignated former par. (6) as (7).

2014—Subsec. (e). Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

2013—Subsec. (e). Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

2010—Subsec. (e). Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

2008—Subsec. (e). Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.

2006—Subsec. (b)(2)(B). Pub. L. 109–432, § 101(b), substituted “After 2003” for “2004 and 2005” in heading and “any taxable year beginning after 2003” for “a taxable year beginning in 2004 or 2005” in introductory provisions.

Subsec. (e). Pub. L. 109–432, § 101(a), substituted “2007” for “2005”.

2004—Subsec. (b)(2)(C)(i). Pub. L. 108–357 inserted “199,” before “911”.

Effective Date of 2015 Amendment

Amendment by Pub. L. 114–27 applicable to taxable years beginning after June 29, 2015, see section 804(d) of Pub. L. 114–27, set out as a note under section 25A of this title.

Effective Date of 2014 Amendment

Pub. L. 113–295, div. A, title I, § 107(b), Dec. 19, 2014, 128 Stat. 4013, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2013.”

Effective Date of 2013 Amendment

Pub. L. 112–240, title II, § 207(b), Jan. 2, 2013, 126 Stat. 2324, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2011.”

Effective Date of 2010 Amendment

Pub. L. 111–312, title VII, § 724(b), Dec. 17, 2010, 124 Stat. 3316, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2009.”

Effective Date of 2008 Amendment

Pub. L. 110–343, div. C, title II, § 202(b), Oct. 3, 2008, 122 Stat. 3864, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2007.”

Effective Date of 2006 Amendment

Pub. L. 109–432, div. A, title I, § 101(c), Dec. 20, 2006, 120 Stat. 2933, provided that:

“The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005.”

Effective Date of 2004 Amendment

Amendment by Pub. L. 108–357 applicable to taxable years beginning after Dec. 31, 2004, see section 102(e) of Pub. L. 108–357, set out as a note under section 56 of this title.

Effective Date

Section applicable to payments made in taxable years beginning after Dec. 31, 2001, see section 431(d) of Pub. L. 107–16, set out as an Effective Date of 2001 Amendment note under section 62 of this title.

 

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