No, this is not a deductible expense.
Which expenses qualify?
Qualifying
expenses include what you pay in tuition and mandatory enrollment fees to
attend any accredited public or private institution above the high school
level.
You
cannot take a deduction for:
- Room and board, optional fees
(such as for student health insurance), transportation, or other similar
personal expenses.
- Course-related books and
supplies, unless you are required to buy them directly from the school.
- Any course involving sports,
games or hobbies, unless it’s part of the degree program.