Are out of pocket college tuition expenses for a dependent tax deductible?

[MichaelMc · Accepted solution]

That would depend on what you mean by "out of pocket." If you are referring to cash (rather than scholarship or financial aid) expenditures for qualified tuition and fees, yes, they are deductible. 

If you mean expenditures for room and board, travel, clothing, haircuts, etc., no, these expenses are not deductible.