Like other federal education tax benefits, there is no double-dipping with the Tuition and Fees Deduction. Coordinating the Tuition and Fees Deduction with 529 plan distributions Only the expenses paid during the year qualify for the Tuition and Fees Deduction. ![]() In most cases, students receive an IRS Form 1098-T from the college or university that lists amounts paid for qualified expenses in a given tax year and the amounts billed during the year.
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