Since 2006, Massachusetts requires tax withholding on certain service payments to performers or performing entities when the performance is held inside Massachusetts
Resources to better understand education tax credits, deductions and credits.
You, or the person who may claim you as a dependent, may be able to take either the tuition and fees deduction or claim a Hope and/or Lifetime Learning credit on your federal tax return for qualified tuition and related expenses that were actually paid in a given year
For more information about the deduction or credits, see IRS Publication 970