If your graduate school tuition is deductible and the reimbursements are included in your income as wages, you may take the expense as a miscellaneous itemized deduction on Form 1040, Schedule A (PDF), Itemized Deductions. You may also need to attach Form 2106 (PDF), Employee Business Expenses. For more information, refer to Publication 970, Tax Benefits for Education, Chapter 12; Tax Topic 513, Educational Expenses; and Form 2106 (PDF), Employee Business Expenses.

References:

• Publication 970, Tax Benefits for Education
• Form 1040, Schedule A (PDF), Itemized Deductions
• Tax Topic 513, Educational Expenses
• Form 2106 (PDF), Employee Business Expenses

Source: www.irs.gov