As you may be aware, Congress belatedly reinstated the tuition and fees tax deduction in December retroactively (it had expired January 1, 2006).  There are special instructions that you should be aware of issued by the IRS for taxpayers who want to claim the deduction.

The IRS had already sent it's paper forms to the printer before Congress acted, so there is no place on the form 1040 for the deduction.  Further, the IRS needs to reprogram it's software to allow for the deduction, so the key piece of advice is that no returns claiming the tuition and fee deduction should be filed until early February.

More information including instructions on how to fill out paper forms is available at:

http://www.irs.gov/newsroom/article/0,,id=165640,00.html

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