No, you cannot declare it as an expense.
If you or a dependent received tutoring services, you are not able to claim the fees on your return. Education expenses for grades K-12 are not deductible on your Federal return, whether for private, public, or home schooling, nor are the expenses for tutoring, after-school lessons or after school activities, such as dance lessons, sports, etc.
Some states allow deductions for K-12 education and/or homeschooling expenses; if your state has these deductions available, you will be prompted to enter them when you prepare your state return.
