According to IRS Publication 970 at https://www.irs.gov/pub/irs-pdf/p970.pdf on page 39, the tuition and fees deduction expired at the end of 2017. So any out of pocket expenses paid are no longer deductible. However, the program may still ask you for your out of pocket expenses in order to figure any education credits you may qualify for, such as the American Opportunity Credit or the Lifetime Learning Credit. The AOC is limited to a maximum of $2,500 while the LLC is limited to a maximum of $2000. How much of a credit you qualify for depends on your AGI. The program will figure it accordingly.
