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

Education Credits

Qualifying Expenses

Prepaid Expenses

Taxpayers can claim payments that were prepaid for the academic period that begins in the first three months of the next calendar year. Refer to Education Credits in the Volunteer Resource Guide, Education Benefits tab.

Calendar pages showing "Class starts - fees paid Dec 2014" handwritten next to March 30.
Education Credits

Education Credits