3.2 Itemized Deductions/Standard Deductions: Education & Work-Related Expenses
I have a child attending a private Catholic grade school. Is any or all of the tuition I pay deductible or a tax credit?
Other than a medical deduction for tuition in the case of a special school for physical or mental disability, tuition for primary or secondary education is neither deductible as an educational expense nor as a charitable contribution, and there are no tax credits for the tuition. You cannot take a charitable deduction for tuition, or for amounts you pay instead of tuition, even if you pay them for children to attend parochial schools or qualifying nonprofit day-care centers. You also cannot deduct any fixed amount you may be required to pay in addition to the tuition fee to enroll in a private school, even if it is designated as a "donation." For more information, refer to Publication 526 , Charitable Contributions.
Starting in 2002, you can use distribution from a Coverdell Education Savings Account (formerly, Education IRA) for primary school tuition if other requirements are met. For more information, refer to Publication 970, Tax Benefits for Education; and Tax Topic 310 Coverdell Education Savings Accounts.