[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-11285":3},{"rec_id":4,"title":5,"text":6},"11285","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:\r\n\u003Cul>\r\n\u003Cli>Tuition and fees required for the enrollment or attendance of you, your spouse, or your dependents claimed on your return\u003C/li>\r\n\u003Cli>Contributions to a Coverdell Education Savings Account (ESA)\u003C/li>\r\n\u003Cli>Contributions to a Qualified Tuition Program (QTP), also called 529 Plans\u003C/li>\r\n\u003C/ul>\r\nDo \u003Cb>not\u003C/b> include:\r\n\u003Cul>\r\n\u003Cli>Room and board\u003C/li>\r\n\u003Cli>Courses involving sports, games, or hobbies that aren't part of a degree- or certificate-granting program.\u003C/li>\r\n\u003Cli>Expenses that were covered by nontaxable educational benefits paid directly to, or by, the educational institution\u003C/li>\r\n\u003Cli>Expenses that were used to figure an education credit on \u003Ci>Form 8863\u003C/i>\u003C/li>\r\n\u003Cli>Expenses that were used to figure the nontaxable amount of a distribution from a Coverdell ESA or QTP.\u003C/li>\r\n\u003C/ul>",1777391516297]