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Tax Law (Questions About Taxes)/Tuition and Fees Deduction


I can take either the tuition and fees deduction or the Lifetime Learning credit on the federal return.  My question is if I take the tuition and fees deduction on the federal return, do I also get that on the KY return or do I have to add back that amount on the schedule M?  I'm not sure because if I take the Lifetime learning credit on the federal return, I wouldn't qualify for an education credit on the KY return since it is for graduate studies.  But if I start with federal adjusted gross income then the tuition and fees deduction would be in that figure.


Thanks for your question.  

I did not know the answer and my research did not show any prohibition of this, so I checked with a practitioner in Kentucky. She agreed with my assessment. You can take the tuition and fees deduction and not back it out for Kentucky.

Hope this helps.

John Stancil, CPA  

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

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