Business & Finance Taxes

Are Textbooks Deductible?

    Higher Education

    • Textbooks are allowed to be deducted on your federal income taxes, if they are a required part of higher education courses at an approved school. Approved schools include postsecondary state and private academic institutions as well as vocational schools. You cannot deduct the costs for textbooks associated with education from kindergarten through 12th grade.

    American Opportunity Credit

    • The American Opportunity Credit is a tax credit that you can take for up to four years of postsecondary education. This credit helps eligible individuals and families offset the expenses of tuition, fees and course materials such as textbooks. Using the American opportunity credit, you can deduct up to $2,500 in education-related expenses if your income is under $80,000, or $160,000 if you're married and filing jointly.

    Lifetime Learning Credit

    • The Lifetime Learning Credit is a tax credit that allows you to deduct up to $2,000 per year for each child you have enrolled in a qualified college or postsecondary institution. This credit allows you to deduct tuition and course-related expenses, including required textbooks. There is no limit to the number of years the Lifetime Learning Credit can be claimed, but you are not allowed to claim it and the American Opportunity Credit for the same student in the same year.

    Tuition and Fee Deductions

    • Deducting tuition, school fees and the cost of course materials such as textbooks can help you reduce your taxable income by up to $4,000. You can take this deduction if you pay the education-related tuition and fees for yourself, your spouse or your dependent. You cannot claim this deduction if your modified adjusted gross income is over $80,000 as head of household or single, or over $160,000 as married filing jointly.

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