What are qualified higher education expenses for the Series EE or I Bond interest exclusion?

Qualified higher education expenses for the Series EE or I Bond interest exclusion include:

• Tuition and fees required for the enrollment or attendance of you, your spouse, or your dependents claimed on your return
• Contributions to a Coverdell Education Savings Account (ESA)
• Contributions to a Qualified Tuition Program (QTP), also called 529 Plans

Do not include:

• Room and board
• Courses involving sports, games, or hobbies that aren't part of a degree- or certificate-granting program.
• Expenses that were covered by nontaxable educational benefits paid directly to, or by, the educational institution
• Expenses that were used to figure an education credit on Form 8863
• Expenses that were used to figure the nontaxable amount of a distribution from a Coverdell ESA or QTP.