Expenses Must Be Qualified
For a college expense to be deductible, it must be qualified. Tuition and some fees count if they're a condition of attendance. For example, if the student must pay student activity fees and buy books and equipment to even get into the school, it is a qualified expense. Transportation expenses are not qualified and therefore are not deductible.
Student Loan Interest Deduction
Students can indirectly deduct commuting expenses if they're using part of their student loan to pay for them. To deduct student loan interest, the IRS expands the definition of qualified expenses, including those related to commuting.