Education

Since the 2017 form 1040 is still in draft mode ...  all I can see is this :

<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-dft/f1040--dft.pdf">https://www.irs.gov/pub/irs-dft/f1040--dft.pdf</a>

"  Line 34. Reserved for future use: In prior years, line 34 was called "Tuition and fees." Unless Congress acts to extend it, the tuition and fees deduction has expired. Line 34 is now shown as "Reserved for future use" in case Congress extends the tuition and fees deduction for 2017."

<a rel="nofollow" target="_blank" href="https://www.accountingtoday.com/opinion/whats-new-on-the-2017-draft-form-1040-and-related-forms-and-...>