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 tax year 2011, "qualified tuition and related expenses" are 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.