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Publication 17 - Your Federal Income Tax (For Individuals) - Tuition and Fees Deduction
Who Cannot Claim the Deduction. You cannot claim the tuition and fees deduction if any of the following apply....
Publication 970 - Tax Benefits for Education - Tuition and Fees Deduction
Who Cannot Claim the Deduction. You cannot claim the tuition and fees deduction if any of the following apply.
Related Topic Links
Claiming the Deduction
Deductible
Who Can Claim the Deduction