Tuition paid for private elementary school is not tax deductible. Only college tuitions are eligible for deduction. A portion of your children's kindergarten tuitions and expenses may be deductible, depending upon your AGI level. You will need to complete a form 2441 Child and Dependent Care Expenses http://www.irs.gov/pub/irs-pdf/f2441.pdf to be able to figure out how much of that can be deductible. Also see instruction for this form below:

http://www.irs.gov/pub/irs-pdf/i2441.pdf