you might be able to write it off, is this person living in your household, a dependent or a girlfriend? Are they filing taxes too?
Check out the Life Long Learning Credit or if this student is in their first or second year of college the Hope Credit.
http://www.ed.gov/offices/OPE/PPI/HOPE/index.html
Lifetime Learning Credit for College Juniors, Seniors, Graduate Students and working Americans pursuing lifelong learning to upgrade their skills. For those beyond the first two years of college, or taking classes part-time to improve or upgrade their job skills, the family will receive a 20% tax credit for first $5,000 of tuition and fees through 2002, and for the first 10,000 thereafter. The credit is available for net tuition and fees (less grant aid) paid for post-secondary enrollment after June 30, 1998. The credit is available on a per-taxpayer (family) basis, and is phased out at the same income levels as the HOPE Scholarship.