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taxmap/pubs/p970-035.htm#en_us_publink1000178363

Who Is an Eligible Student(p52)


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For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses, earlier). The student must have either a high school diploma or a General Educational Development (GED) credential.