Question:   What types of educational expenses are deductible?

Answer:   Deductible educational expenses include:

• Amounts spent for tuition, books, supplies, laboratory fees and similar items.
• They also include the cost of correspondence courses, as well as formal training and research you do as part of an educational program.
• Transportation and travel expenses to attend qualified educational activities may also be deductible.
• For more information, refer to Publication 970, Tax Benefits for Education; Chapter 12.
• For work related education expenses, refer to Tax Topic 513, Educational Expenses.