The first step if none of this applies to you is to go back through the Education section and check your entries.
Who Can't Claim the Deduction?
You can't claim the tuition and fees deduction if any of the following apply.
Your filing status is married filing separately.
Another person can claim you as a dependent on his or her tax return. You can't take the deduction even if the other person doesn't actually claim you as a dependent.
Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return).
You (or your spouse) were a nonresident alien for any part of 2020 and the nonresident alien didn't elect to be treated as a resident alien for tax purposes. More information on nonresident aliens can be found in Pub. 519.