Where can I add deductions for school expenses not paid directly to the school but still required?

[karen87]

My school requires us to enter a certain amount of shows per year and will withhold our degrees if we fail to meet the show requirements. Payments are not made directly to the school but to the third-party show runners. How do I file these as deductible?

[Hal_Al · Accepted solution]

Those are not deductible. They are not qualified expenses for the educational credit, because they are fees not paid to the school.