Nothing is actually deductible, any more, with a recent law change. There are now two educational tax credits available. Qualified educational expenses (QEE) include tuition, required fees and undergraduate books and course materials, including a required computer. Room and board are not QEE.
College visit costs and application fees are not QEE.
See IRS Publication 970, for details. https://www.irs.gov/pub/irs-pdf/p970.pdf
