How Much You Get. The amount of the credit is based on adjusted gross income. As of 2014, if your AGI is $15,000 or less, you can claim 35 percent of what you pay in preschool tuition up to $3,000 for one child.If two of your children attend, you can claim a percentage of up to $6,000 in tuition costs.The percentage drops gradually with the more you earn, dropping to 20 percent if your income is $43,000 a year or more. The exact figures can be worked out on tax form 2441, which must be filed with your return.f two of your children attend, you can claim a percentage of up to $6,000 in tuition costs. The percentage drops gradually with the more you earn, dropping to 20 percent if your income is $43,000 a year or more.