Yes, you could claim tuition deduction as adjustment to your income, if you don't qualify for American Opportunity Credit or Lifetime Learning Credit. To get the credit:
- Your income has to be below $80,000 (single taxpayers).
- You can't be a dependent from your parent's or someone else's return.
- You must have qualified expenses such as books and other course-related fees.
See link, what is a tuition deduction, for additional information.
