The deduction won't be allowed for a tax year with respect to an individual's qualified tuition and related expenses, if the taxpayer or any other person elects to claim an American Opportunity credit or Lifetime Learning credit with respect to that individual for that year.  (Code Sec. 222(c)(2)(A)) In other words, taxpayers won't be eligible to claim the higher education expense deduction and an education credit in the same year with respect to the same student.