There is no longer a deduction for tuition and fees. That was eliminated by the Tax Cuts and Jobs Act of 2017. However, the fees that you describe remain part of qualified education expenses for calculation of the American Opportunity Tax Credit and the Lifetime Learning Credit.
There is no longer a deduction for tuition and fees. That was eliminated by the Tax Cuts and Jobs Act of 2017. However, the fees that you describe remain part of qualified education expenses for calculation of the American Opportunity Tax Credit and the Lifetime Learning Credit.