Can I deduct education related tuition and fees on my Wisconsin return?

You may be able to claim a subtraction for up to $6,973 (per student) of the amount you paid for tuition and mandatory student fees for you, your spouse (if married filing a joint return), and children whom you claim as dependents on your federal income tax return.

The tuition and mandatory student fees must have been paid during 2021 to attend any of the following:

• Classes in Wisconsin at a school which qualifies as a university, college, or technical college. A “university, college, or technical college” is any school which has a curriculum leading to a diploma, degree, or occupational or vocational objective.

• Classes in Wisconsin at other post-secondary (post-high school) schools that have been approved through the Educational Approval Program.

• Classes in Minnesota at a public vocational school or public institution of higher education in Minnesota under the Minnesota– Wisconsin tuition reciprocity agreement.

• Classes outside Wisconsin provided the tuition is paid to a university, college, or technical college located in Wisconsin.

The subtraction applies to:

• Tuition and mandatory student fees paid to a school that fits into one of the four categories listed above regardless of the type of course taken.

Example: Tuition paid for craft or recreational courses at a technical college qualifies for the subtraction.

• Tuition and mandatory student fees paid for correspondence courses or courses received via the internet or other electronic transmission as long as the courses are taken in Wisconsin and are presented by a school (located in or outside Wisconsin) which qualifies as a university, college, or technical college, or a school approved through the Educational Approval Program.

• Tuition and mandatory student fees paid from loans, gifts, inheritances, and personal savings.

• The cost of books required to be paid to the school in order to attend the class. In this case, the books are considered a mandatory student fee.

The subtraction is limited if your federal adjusted gross income exceeds certain amounts. Your federal adjusted gross income is the amount on line 1 of Form 1.