- Expenses paid to a daycare, preschool, kindergarten at a school that does not also have a first grade, college, university, independent tutoring service, or trade school.
- Expenses paid for the purchase of supplies, books, or equipment that are not significantly used up during the school year (e.g., purchasing musical instruments or costumes for a play).
- Expenses paid for the use of supplies, equipment, materials, or instruments if the program does not result in a credit towards completion of the school's education program.
- Expenses paid directly to a business (e.g., renting a musical instrument from a music store).
- Expenses for after-school care, even if paid to the school.
- Expenses paid for yourself or your spouse.
Education expenses that don't qualify for this credit include: