Question: What expenses qualify for an education credit?
Expenses that qualify for an education credit are qualified tuition and related expenses paid by the taxpayer during the taxable year. Qualified tuition and related expenses are tuition and fees required for the enrollment or attendance of the taxpayer, the taxpayer's spouse or the taxpayer's dependent at an eligible educational institution for courses of instruction. An eligible educational institution means a college, university, vocational school or other postsecondary educational institution that is accredited and eligible to participate in the student aid programs administered by the Department of Education.
Qualified tuition and related expenses do not include the following types of expenses:
- Expenses related to any course of instruction or education involving sports, games or hobbies, or to any noncredit course (unless the course is part of the student's degree program or, in the case of the Lifetime Learning Credit, the student takes the course to improve job skills),
- Student activity fees (unless required for enrollment or attendance),
- Athletic fees (unless required for enrollment or attendance),
- Costs of room and board,
- Insurance premiums or medical expenses (including student health fees),
- Transportation expenses, and
- Other personal, living or family expenses.
In general, qualified tuition and related expenses generally do not include the costs of books, supplies and equipment, because eligible educational institutions usually do not require payment of those costs to the institution as a condition of the student's enrollment or attendance. For taxable years 2009 through 2012, however, qualified tuition and related expenses include costs of course materials, as well as tuition and fees, required for the student's enrollment or attendance at an eligible education institution.
Category: Child Care Credit, Other Credits
Subcategory: Education Credits