Basically can any fee that is charged in order to take a course deductible under "required? I've seen where lab fees are. We were charged a "Computer Science" fee because of a CS course (not every semester), can that be claimed? What about a Writing Center Lab fee, again because of a particular course, not every semester? One place says that the Activity Fee can be claimed. It looks like most fees that are charged every semester cannot be claimed (e.g., health, recreation, sports, parking, etc), so confused about the Activity fee. Thank you.
Required means that every student is required to pay it in order to attend the school. So, if all students are required to pay an activity fee then it is deductible. If the activity fee is only required if you WANT to attend the activities then it is not deductible.
Certain fees are never deductible. Even if you pay the following expenses to enroll or attend the school, the following are not qualified education expenses:
Here is a link to the IRS site discussing what is and is not deductible. https://www.irs.gov/credits-deductions/individuals/qualified-ed-expenses
Thank you, but again is a Fee that's incurred because of a certain college course that you are taking (e.g., physics lab fee, comp science class fee, writing lab fee), deductible and considered "required". Sorry, but I can read all of the publications, but it's still confusing and would like to know about my specific examples. Thank you.
Yes, lab fees, science fees, etc, are considered course related fees that are mandatory. They are deductible.
Thank you. One more fee question. I read somewhere when searching on this site, that the "Activity Fee" CAN be claimed as required, but ones like Recreation, health, sports, parking cannot. What about Activity Fee, please? Thank you!
ONLY if you don't have a choice can you claim the activity fee. If you can opt out of the "activities" and avoid the fee, then it is not deductible.
In relation to the above, would the college have already covered Activity Fee and lab fees in the 1098-T form, box 2 (Amounts billed for qualified tuition and related expenses) or am I allowed to claim these fees in the Books and materials required to be purchased from the school?