Hey GMDS.....now worries. I am not American but my understanding is, yes, the school fees would be included in your taxable income. They are a material benefit and so are taxable.
I flew with one poor fellow who is divorced and the judge uses ALL income - which includes the value of the housing allowance, retirmement fund etc in teh calculation of total monthly income. He then pays the allocated percentage to his ex-wife based on that total sum.