Tuition Deduction
Beginning in 2002, you can deduct up to $3,000 in post-secondary education expenses for yourself, your spouse, or your dependents if your adjusted gross income is below $65,000 (below $130,000, if you are married).

However, you cannot claim the tuition deduction and the Hope or lifetime learning credit for the same student.

The maximum deduction if your adjusted gross income is below $65,000 (below $130,000, if you are married) as follows:

• 2003 - $3,000

• 2004 - $4,000

• 2005 - $4,000

If your adjusted gross income is between $65,000 and $80,000 (between $130,000 and $160,000, if you are married), you can take a tuition deduction of up to $2,000 in 2004 and 2005.

After 2005, the tuition deduction is scheduled to "sunset".