Qualified Education Expenses

Qualified education expenses are amounts paid for tuition, fees, and other related expenses for an eligible student.

Who Must Pay

Qualified education expenses must be paid by:

• You or your spouse if you file a joint return,
• A student you claim as a dependent on your return, or
• A third party including relatives or friends.

Funds Used

You can claim an education credit for qualified education expenses paid by cash, check, credit or debit card, or paid with money from a loan.

If you pay the expenses with money from a loan, you take the credit for the year you pay the expenses, not the year you get the loan or the year you repay the loan.

Qualified Education Expenses for Education Credits

Qualified expenses are amounts paid for tuition, fees, and other related expenses for an eligible student that are required for enrollment or attendance at an eligible educational institution. You must pay the expenses for an academic period* that starts during the tax year or the first three months of the next tax year.

Eligible expenses also include student activity fees you are required to pay to enroll or attend the school. For example, an activity fee that all students are required to pay to fund all on-campus student organizations and activities.

For