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IRS.gov Website
Publication 17
taxmap/pub17/p17-178.htm#en_us_publink1000235857

Qualified Education Expenses(p238)

rule
Generally, qualified education expenses are amounts paid in 2011 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds.
Only certain expenses for course-related books, supplies, and equipment qualify.
Qualified education expenses do not include amounts paid for:
taxmap/pub17/p17-178.htm#en_us_publink1000236031

Paid with borrowed funds.(p238)

rule
You can claim an education credit for qualified education expenses paid with the proceeds of a loan. Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account.
taxmap/pub17/p17-178.htm#en_us_publink1000236032

Student withdraws from class(es).(p238)

rule
You can claim an education credit for qualified education expenses not refunded when a student withdraws.
taxmap/pub17/p17-178.htm#en_us_publink1000236009

No Double Benefit Allowed(p238)

rule
You cannot do any of the following.
taxmap/pub17/p17-178.htm#en_us_publink1000236049

Adjustments to Qualified Education Expenses(p238)

rule
If you pay qualified education expenses with certain tax-free funds, you cannot claim an education credit for those amounts. You must reduce the qualified education expenses by the amount of any tax-free educational assistance and refund(s) you received.
taxmap/pub17/p17-178.htm#en_us_publink1000236033

Tax-free educational assistance.(p238)

rule
This includes:
taxmap/pub17/p17-178.htm#en_us_publink1000236035

Refunds.(p238)

rule
Qualified education expenses do not include expenses for which you, or someone else who paid qualified education expenses on behalf of a student, receive a refund. For more information, see Refunds in chapters 2 and 3 of Publication 970.
taxmap/pub17/p17-178.htm#en_us_publink1000236036

Amounts that do not reduce qualified education expenses.(p238)

rule
Do not reduce qualified education expenses by amounts paid with funds the student receives as:
Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations.
For examples, see chapter 2 in Publication 970.