you, your spouse, or dependent (for whom you have taken an exemption) were an undergraduate student who was enrolled at or attended an institution of higher education and paid qualified tuition expenses, and
the student is not claimed as a dependent on another person's tax return.
Qualified tuition expenses
Qualified tuition expenses include only tuition paid for the undergraduate enrollment or attendance of the student at an institution of higher education. This includes expenses paid from a qualified state tuition program (like New York's 529 College Savings Program).
Qualified tuition expenses do not include:
tuition paid through scholarships or other financial aid that need not be repaid
amounts paid for room and board, and other similar personal or living expenses
amounts paid for books, equipment, and activities, even if required by the school
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