Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Education Credits

Qualifying Expenses

Tuition and Related Expenses

Qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. However, for the American opportunity credit, the definition for "certain related expenses" is different from the lifetime learning credit. For the current tax year, "qualified tuition and related expenses" was expanded to include expenditures for course materials for the American opportunity credit.

Ask to see documentation, such as receipts or the Form 1098-T, Tuition Statement, issued by the school. Identify the expenses that qualify for education credits.

A graduation cap, a check for tuition, and college textbooks.
Education Credits

Education Credits