Tuition and Fees Deduction

What tuition and fees costs are not tax deductible?

Qualified tuition and fees do not include any of the following:

• Amounts paid for room and board, insurance, medical expenses, transportation or other similar personal or family expenses

• Amounts paid for course related books, supplies, equipment, and nonacademic activities, except for fees required to be paid to the institution as a condition of enrollment or attendance.

• Amounts paid for any course involving sports, games, or hobbies unless such course is part of the student's degree program.

What reduce qualified tuition and fees?

Qualified tuition and fees must be reduced by the following benefits:

• Excludable US series EE and I savings bond interest from Form 8815

• Nontaxable qualified state tuition program earnings

• Nontaxable earnings from Coverdell ESAs

• Any scholarships, educational assistance allowance or other payment (but not gifts, inheritances, etc) excluded from inocme.