Education expenses for grades K-12 can never be deducted on a federal tax return. Tuition for preschool and K-12 is a personal expense, and cannot be deducted. However, Some states allow deductions for K-12 education and/or home schooling expenses; if your state has these deductions available, you will be prompted to enter them when you prepare your state return. (As far as I know, the states that offer any sort of K-12 deductions/credits are Illinois, Indiana, Iowa,Louisiana, Minnesota, and Wisconsin)