Can I deduct tuition that was paid to a non eligible institution such as Sophia (online)

[MargaretL]

No, you cannot deduction fees to a non-qualified school, unfortunately. 

An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions.

You can check online, using U.S. Federal Student Aid link to check if your university is qualified educational institution for tax education purposes.