You can't claim a subtraction for tuition and fees paid with certain tax-free funds. For example, you can't claim a subtraction for tuition paid with tax-free scholarships or Pell grants or for amounts paid or reimbursed to you by your employer. You can subtract tuition and fees paid from loans, gifts, inheritances, and personal savings.
You can't claim the subtraction if your tuition and fees were paid with amounts withdrawn from a Wisconsin state-sponsored college saving program or college tuition and expenses program (EdVest or Tomorrow's Scholar). This limitation applies only if the account owner or other person who contributed to the account previously claimed a subtraction for contributions to these programs.