What are the income limitations for learning/educational tax credits?
The amount a taxpayer may claim, for both the American Opportunity and Lifetime Learning tax credits is gradually reduced where the modified adjusted gross income (MAGI) is higher than $80,000 for single taxpayers and $160,000 for joint filers. A taxpayer whose MAGI is greater than $90,000 ($180,000 for joint filers) cannot benefit from this credit.
If you are married filing a separate tax return, you cannot claim the credit.
For the Deduction for Higher Education Expenses, the income limitation is MAGI of not more than $80,000 ($160,000 on a joint return).