There is an above-the-line deduction available for many individual taxpayers for qualified tuition and related expenses. The deductible expenses are defined in the same manner as they are for the purposes of the Hope Scholarship Credit and the Lifetime Learning Credit.

Basically, the deduction is allowed for tuition and related fees paid to a college or other institution of higher learning as a condition of enrollment or attendance of the taxpayer, the taxpayer's spouse or the taxpayer's dependent. Qualified tuition and related fees do not include expenses with respect to any course or other education involving sports, games, hobbies, or any non-credit course, unless the course or other education is part of the individual's degree program. Nor do they include the cost of books or room and board.

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