Source: U.S. Department of the Treasury. Internal Revenue Service
Release: SOI Tax Stats - Historical Data Tables
For additional information about the return filing requirements, see the annual reports, Statistics of Income-Individual Income Tax Returns at https://www.irs.gov/uac/soi-tax-stats-historical-data-tables.
U.S. Department of the Treasury. Internal Revenue Service, Individual Income Tax Filing: Statutory Adjustments: Tuition and Fees Deduction [TNFDDC], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/TNFDDC, June 5, 2023.