Can I deduct travel and living expenses for a trip to Ecuador my daughter took as part of a college class?

[cd-curry]

The class had to write reports on the trip which were graded.  The professors accompanied the students on the trip as part of the university's Study Abroad program.

[MichaelMc · Accepted solution]

Unfortunately, no.

Travel as education is not a tax-deductible expense. If your student paid tuition and fees to her "home" educational institution for credits earned during her travel, the tuition and fees may be used as the basis for an educational tax credit or deduction under the usual rules.

Room and board, or equivalent amounts, are never tax-deductible.

For more information, please see IRS Pub. 970 Tax Benefits for Education.