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

Education Credits Workout

Qualifying Expenses

Skills Warm Up: Qualifying Expenses

Match each term with the most appropriate example of the term. Type the number of the term in the blank next to the corresponding example.

Terms: Descriptions:
1. Qualified expense Match Stained glass class at a local glass store
2. Nonqualified expense Tuition paid in December for a class beginning in February of the following year
3. Prepaid expense Ceramics class book purchased at a book store
4. Non-eligible educational institution Course enrollment fees