Question:   What expenses qualify for the education credits?

Answer:   Expenses that qualify for an education credit are qualified tuition and related expenses required for enrollment or attendance at an eligible educational institution.

• An eligible educational institution includes most accredited colleges, universities, vocational schools, or other postsecondary educational institutions eligible to participate in the student aid programs administered by the Department of Education.

Qualified expenses do not include expenses for:

• Student activities,
• Athletics (unless the course is part of the student's degree program),
• Room and board,
• Insurance,
• Transportation, or similar personal, living, or family expenses.
• The cost of books and equipment are generally not qualified expenses because eligible educational institutions usually do not require that the cost of the books or equipment be paid to the institution as a condition of the student's enrollment or attendance at the institution.