Per the IRS, there are certain conditions that need to be met prior to an individual taxpayer to be eligible to claim these Tuition and Fees deduction on his or her individual income tax return.
The Tuition and Fees deduction can be claimed by a Taxpayer provided they meet any one of the following requirements as shown below;
1. The Taxpayer paid qualified education expenses of higher education. To determine what are qualified expenses please click the link below. What are qualified education expenses?
2. The Taxpayer paid education expenses for an eligible student. To determine who is an eligible student that can claim the tuition deduction, please click the link below. Who is eligible to claim the tuition deduction in 2009?
3. The Eligible Student is the taxpayer or the spouse of the taxpayer, or any dependent for whom the taxpayer claims an exemption on the tax return.