Qualified education expenses include tuition and certain related expenses required for enrollment in a course at an eligible educational institution. Student-activity fees and expenses for course-related books, supplies, and equipment such as computers are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance.

For more information on qualified education expenses, go to IRS Instructions for Form 8863 Education Credits (American Opportunity and Lifetime Learning Credits) or Form 8917 Tuition and Fees Deduction.

Related Links

• Form 8863 – Education Credits
• American Opportunity Credit
• Lifetime Learning Credit
• Publication 970 Tax Benefits for Education

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.