Tax Benefits for Tuition and Fees

Federal Higher Education Tax Benefits Guide

IRS Publications

Publication 970 (PDF), Tax Benefits for Higher Education
http://www.irs.gov/pub/irs-pdf/p970.pdf

Form 8863 and Instructions (PDF), Education Credits (American Opportunity and Lifetime Learning Credits)
http://www.irs.gov/pub/irs-pdf/f8863.pdf