Hal_Al
Level 15

Education

It's complicated.

Was the $1500 included as taxable income on your 2015 W-2?  If no (and no is the most likely answer), you cannot claim the $1500, you repaid in 2016, as a deduction. This is because you are not repaying income that was previously taxed.

However, what you can claim is $1500 toward the tuition credit on your 2015 tax return. That may require you to file an amended 2015 return.