Student Loan Deduction Income Limit 2021

If you are qualified, the IRS lets you claim the qualifying expenses you paid with student loan funds that you paid for your education towards educational tax credits. The interest payments you make when you begin repaying your qualified education loans are also eligible for a tax deduction. Here’s more information on how taxes are impacted by student loans and educational expenses. TABLE OF CONTENTS.

Can I claim my student loan if I exceed the maximum income? You can claim student loan interest on your taxes, however the student loan interest deduction begins to phase out if your adjusted gross income (AGI) is: $80,000 if filing single, head of household, or qualifying widow(er) $165,000 if married filing jointly.

The American Opportunity Tax Credit

The American Opportunity Tax Credit may be claimed by students who are enrolled in their first four years of higher education at the start of the tax year and are pursuing a course of study that will eventually result in a degree.

However, its not available to:

  • Graduate students
  • Students whove claimed the credit for more than four tax years already
  • Or students with felony drug convictions
  • You must enroll in at least one academic period each year at least half-time in order to be eligible. The credit covers all qualified expenses up to $2,000 in the first $2,000 and the next $2,000 up to 25%. Eligible expenditures include:

  • tuition payments
  • books and supplies
  • required fees
  • Thats a maximum annual tax credit of $2,500.

    However, the credit begins to phase out after a certain income level. In 2022, the credit begins decreasing for:

  • Single taxpayers with a modified adjusted gross income (MAGI) above $80,000
  • Or married taxpayers filing joint returns with a MAGI above $160,000
  • Those whose income exceeds $90,000 for single filers and $180,000 for married filers jointly are not eligible for the credit.

    The Lifetime Learning Credit

    The Lifetime Learning Credit is available to students who have completed their first four years of post-secondary education or who occasionally take a course to advance their professional skills. The credit can be used for the following, even though it isn’t as extensive as the American Opportunity Tax Credit:

  • 20% of your tuition and fee payments up to $10,000 — a maximum of $2,000
  • It doesnt include the cost of books and supplies unless they are required to be purchased through the school
  • The IRS permits you to claim the Lifetime Learning Credit even if you use a qualified student loan to pay for your tuition, just like with the American Opportunity Tax Credit.

    As an illustration, if you borrow money and use it to pay $2,000 for tuition, your credit will be $400.

  • $2,000 tuition payment x 0.20 (20%) = $400 credit.
  • Due to the $10,000 cap on eligible educational expenses, if you pay $15,000 in tuition, your credit will only be worth $2,000 instead.

  • $15,000 > $10,000 limit, so you are limited to claiming 20% of $10,000.
  • $10,000 x 0.20 (20%) = $2,000 credit.
  • For single taxpayers with modified adjusted gross income between $80,000 and $90,000, or between $160,000 and $180,000 for married couples filing jointly, the Lifetime Learning Credit phases out in 2022.

    The IRS requires you to prepare a Form 8863 and submit it along with your personal income tax return for any tax year in which you claim either of the aforementioned tax credits.

  • You use this form to report your eligible school expenses and to calculate the credit.
  • In most cases, your school will notify you of your eligible costs for the year before you prepare your income tax return by sending you a Form 1098-T.
  • Keep in mind that with TurboTax, we’ll ask you straightforward questions and complete the appropriate forms for you based on your responses.

    The student loan interest tax deduction

    The above credits are just the beginning of your student loan’s tax benefits. The interest payments you make once you begin paying back your loan can also be deducted.

    The following taxpayers are eligible for the deduction as of 2022:

  • Single filers with MAGIs of $85,000 or less
  • Married couples filing jointly with MAGIs of $175,000 or less
  • The deduction amounts are reduced for the following filers:

  • Single filers with adjusted gross incomes between $70,000 and $85,000
  • Married couples filing jointly with incomes between $145,000 and $175,000
  • The amount you can deduct is limited each year. Only the interest on student loans that you actually used to pay for educational expenses, such as your room and board, may be deducted.

    The deduction is still valid even if you used some of the money for other personal expenses, like paying for a vacation. You simply need to adjust what you claim to reflect the sums you actually paid for school-related expenses.

    Not sure which deductions or credits to take?

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    FAQ

    What is the income limit for deducting student loan interest?

    What is the income threshold for the student loan interest deduction in 2022? If your modified adjusted gross income is greater than $85,000 ($170,000 if you file a joint return with your spouse), you are not eligible to claim the student loan interest deduction.

    Are student loans tax deductible 2021?

    Student loan interest is the interest you paid on a qualified student loan during the course of the year. It includes both required and voluntarily pre-paid interest payments. The lesser of $2,500 or the amount of interest you actually paid during the year is allowable as a deduction.

    What is the income limit for student loan forgiveness?

    Your annual income must have been less than $125,000 for individuals, $250,000 for married couples, or the head of household in order to be eligible. If you were awarded a Pell Grant while in college and earn the required amount, you may be qualified for up to $20,000 in debt forgiveness.

    Can I deduct student loan interest if I make 100k?

    The student loan interest deduction is most advantageous to filers who make more than $50,000. And those making both more than $100,000 and less than $10,000 claim the highest average student loan interest deduction ($214).