No. If you are a graduate student, and the terms of your graduate assistantship provide for a
tuition waiver, that is a form of tax-free educational assistance. The amount
of your tuition waiver cannot be used as the basis for any federal educational
benefits, including the Lifetime Learning Credit or the Tuition and Fees Deduction.
For more information, please see IRS Pub. 970 Tax Benefits for
Education.