“What I want to know is: What if I paid for Application Fee that was required before they would even consider my daughter for the institution and then also started making Tuition payments in 2011 BEFORE my daughter was ever enrolled. As far as I can tell I do qualify in every other way with the exception that my daughter was not enrolled and did not attend classes yet. “----->The tuition and fees must be for an academic period beginning in the year for which you are filing your return, or during the first three months of the following year. For example, tuition you pay in December, 2011 for a spring semester 2012 or winter quarter beginning in January of the following year,2012 is deductible in the year you pay it. You may be eligible to deduct certain expenses related to obtaining a college education, including required college application fees, that you paid for yourself, your spouse or your dependents. You may be eligible for this deduction if you file your taxes as single, MFJ, HOH, or QW You are not eligible to take this deduction if you file as MFS. You are not eligible to take this deduction if you can be claimed as a dependent on another taxpayer's income tax return, even it that person does not claim you as an exemption.