Causes and effects of environmental pollution: Pollution occurs when the natural environment cannot destroy an element without creating harm or damage to itself.
If you take the Tuition and Fees Deduction and you have also paid interest on student loans, you may be able to take the Student Loan Interest Deduction as well. The Tuition and Fees Deduction is an above-the-line deduction, so you do not need to itemize to claim it on your tax return.
Similarly, the cost of books, supplies and computer equipment cannot be deducted as part of the tuition and fees deduction. Schools report the number of qualifying expenses to you and to the IRS using Form 1098-T for both the deduction and the education-related tax credits. The maximum amount you could claim for the tuition and fees deduction was $4,000 per year. The deduction was further limited by the following income ranges based on modified adjusted gross incomes: $4,000 maximum for income up to $65,000 ($130,000 for joint filers)