Unfortnately, no. The prepaid plan is paying for the tuition, not you.
However, an
American opportunity or lifetime learning credit (education credit) can be
claimed in the same year the beneficiary takes a tax-free distribution from a
QTP, as long as the same expenses aren't used for both benefits. This means
that after the beneficiary reduces qualified education expenses by tax-free
educational assistance, he or she must further reduce them by the expenses
taken into account in determining the credit.
