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

Education Credits

Qualifying Expenses

Nonqualifying Expenses

Qualified tuition and related expenses do not include expenses such as:

  • Insurance
  • Medical expenses (including insurance and student health fees)
  • Room and board
  • Transportation or similar personal, living, or family expenses even if the fees must be paid to the institution as a condition of enrollment or attendance
  • Any course of instruction or other education involving sports, games, or hobbies, unless the course is part of the student's degree program or (for the lifetime learning credit) helps the student acquire or improve job skills