1. Who may claim the college tuition subtraction?

  2. What are eligible tuition and fee expenses?

  3. Is a list available of schools that quality for the subtraction for tuition paid for higher education?

  4. Do part-year residents and nonresidents qualify for the college tuition subtraction?


  1. Who may claim the college tuition subtraction?

    Generally, you may claim the subtraction if:

    • You pay tuition and fee expenses of higher education at a qualifying school,
    • You pay the tuition and fee expenses for an eligible student,
    • The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your income tax return, and
    • You meet certain income limitations.

  2. What are eligible tuition and fee expenses?

    The subtraction only applies to tuition and mandatory fees. Amounts paid as separate charges for other items such as room and board, athletic tickets, or other costs may not be subtracted. A subtraction may not be claimed for tuition and fees paid with certain tax-free funds. For example, tuition paid with tax-free scholarships or Pell grants or amounts paid or reimbursed to you by your employer. The subtraction for tuition and fees does not apply to tuition or fees paid to pre-schools, elementary, or secondary schools.

    A subtraction may also not be claimed if the source of the payment is an amount withdrawn from a Wisconsin Edvest or Tomorrow's Scholar college savings program or college tuition unit program. This limitation applies only if the owner of the account or other person who contributed to the account previously claimed a subtraction for contributions to these programs.

  3. Is a list available of schools that quality for the subtraction for tuition paid for higher education?

    An all-inclusive list is not available. Qualifying tuition is tuition paid for:

    • Classes in Wisconsin at a school which qualifies as a university, college, or technical college including:

    The lists above do not include non-Wisconsin colleges that provide classes in Wisconsin.

    • Classes in Wisconsin at other post-secondary schools that have been approved by the Department of Safety and Professional Services (for list see dsps.wi.gov/Pages/Programs/EducationalApproval/Default.aspx.)
    • Classes in Minnesota at a public vocational school or public institution of higher education in Minnesota under the Minnesota-Wisconsin tuition reciprocity agreement, and
    • Classes outside Wisconsin provided the tuition is paid to a university, college or technical college located in Wisconsin.

  4. Do part-year residents and nonresidents qualify for the college tuition subtraction?

    Yes, as long as the person meets the income limitations and the tuition is paid to one of the qualifying schools listed in 3. above.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Email: DORIncome@wisconsin.gov