From the library of
Caution: DRAFT FORM
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It is subject to change and OMB approval before it
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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8917, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203mm (8") x 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Action
Date
Signature
O.K. to print
Revised proofs
requested
return to
From the library of
Form
8917
Department of the Treasury
Internal Revenue Service
Name(s) shown on return
OMB No. 1545-0074
Tuition and Fees Deduction
2007
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See Instructions.
Attachment
Sequence No.
Attach to Form 1040 or Form 1040A.
63
Your social security number
Caution: You cannot take both an education credit and the tuition and fees deduction (Form 1040, line 34, or Form 1040A,
line 19) for the same student in the same year.
✔ Figure any write-in adjustments to be entered on the dotted line next to Form 1040, line 36 (see the
Before you begin:
Form 1040 instructions for line 36).
✔ If you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto Rico, use
the worksheet in Pub. 970 to figure your entry on line 5 below. Do not complete lines 3 and 4.
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)
2
2
Add the amounts on line 1, column (c), and enter the total
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
6
(c) Qualified
expenses (see
instructions)
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
Tuition and fees deduction. Is the amount on line 5 more than $65,000 ($130,000 if married
filing jointly)?
Yes. Enter the amount from line 2, but do not enter more than $2,000. Also enter
this amount on Form 1040, line 34, or Form 1040A, line 19.
No. Enter the amount from line 2, but do not enter more than $4,000. Also enter
this amount on Form 1040, line 34, or Form 1040A, line 19.
%
5
6
*If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub. 970 for the amount to enter.
For Paperwork Reduction Act Notice, see back of form.
Cat. No. 37728P
Form
8917
(2007)