What expenses qualify for the education credits?

You can claim a credit for education expenses if you attend any of the following schools:

• College
• Vocational School
• Other postsecondary educational institution if it's eligible to participate in the student aid programs administered by the Department of Education

Expenses you can include:

• Tuition and fees
• Books, supplies, and equipment
• American Opportunity Credit: If you're claiming this credit, you can include all expenses for books, supplies and equipment, even if you didn't purchase them from the school.
• Lifetime Learning Credit: If you're claiming this credit, you can include expenses for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance.
• Student activity fees
• Athletic fees
• Any other expenses not related to courses, but only if the fee must be paid to the institution as a condition of enrollment or attendance

Expenses you CAN'T include:

• Room and board
• Insurance
• Medical expenses (including student health fees)
• Transportation
• Other similar personal, living, or family expenses
• Costs for sports, games, or hobbies that aren't part of the student's degree program
• Costs for a noncredit course