<p>DrDrewsmom:</p>
<p>only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance.</p>
<p>You don’t pay the SAT fees to the insitution, you pay to College Board. </p>
<p>The application fee is not a condition of enrollment or attendance, it is tied only to the application. Since the application is no guarantee of admission, it is not a condition of enrollment/attendance. It is a condition of something else (i.e., being considered for possible future enrollment/attendance). In any case, even if you could argue that college A’s application fee was a “condition” of enrollment, that argument would only run to the college that the student actually attends – there is no possible justification for arguing that application fees to colleges that reject, defer, or waitlist your kid, not to mention the ones that you choose not to attend. So basically you <em>might</em> have a leg to stand on for an ED application fee, assuming kiddo was admitted. </p>
<p>I think an ED or rolling admissions deposit made before year’s end would be deductible, since the deposit is credited to to tuition.</p>