When preparing an Individual return, you may encounter the following e-file critical diagnostic:
"e-file: Student#: The education credit and tuition fees deduction calculation were suppressed because this student is duplicated in Screen 38.1. The same social security number may be used only once to claim the American Opportunity Credit, Lifetime Learning Credit, or tuition and fees deduction. Correct the duplicated input to restore the calculations. (ref. #902)"
This diagnostic will occur if there are multiple 1098-Ts entered separately for the same student.
To resolve this diagnostic:
- Go to Screen 38.1, Education Credits/ Tuition Deduction. (Screen 38 in 2013 and prior years.)
- Click on the second 1098-T entered for the student from the left navigation panel.
- Click on Delete.
- Repeat Steps 2 and 3 for each additional 1098-T entered.
- Click on the first 1098-T entered.
- Scroll down to the Additional Institutions Attended subsection.
- Hold down Ctrl+E in Additional institutions attended (Ctrl+E).
- Enter the applicable information in the Additional institutions attended window.
- Scroll down to the Current Year Expenses subsection.
- Combine the totals of all 1098-Ts and enter the amount in Qualified tuition and fees, Books and supplies.
For tax year 2021:
- Tuition and Fees Deduction (Form 8917) has been repealed starting in Tax Year 2021.
- American Opportunity Credit & Lifetime Learning Credit (Form 8863) changes:
- Expanded Lifetime Learning Credit to phase outs that mirror American Opportunity Credit in 2021
- MAGI phase out range --$160,000 --$180,000 married filing joint; $80,000 --$90,000 other filers