To what extent can I deduct my own college tuition from earnings made earlier in the same year?

I'm wondering if my parents or I should pay the first round of tuition. I was working for the first half of this year and therefore made about as much money in total as my full tuition for the fall term. My parents would get a very minimal tax writeoff. Does it make sense for me to pay the fees? To what extent are the college tuition fees tax deductible?

Thanks!