<p>Yes, I see now from Pub 970 that there is a more fundamental condition that disqualifies this. In order to receive the Tuition and Fees deduction, the student must be a HS graduate or have received a GED equivalent!</p>
<p>I had initially been hopeful that the app fees, cost of Profile, etc. (not travel exp - that was a bit much) and "other costs of enrollment" would qualify because my HS senior daughter had received a 1098-T from the local university where she has been enrolled in a calculus class.</p>
<p>Too bad. I'm sure many of the parents here on CC with high-achievers taking college level classes could use the deduction!</p>