Lifetime Learning Credit - Eligible expenses

[Greg_1014]

On the IRS website, it lists health and transportation fees as ineligible for the Lifetime Learning Credit.  However, at my son's University, the health fee (not health insurance but a fee to support the on-campus clinic) and the transportation fee (fee to pay for the buses that shuttle people around campus) are required fees and you can not register for classes without paying those fees.  Because of the requirement for enrollment, can I include those fees (they total $514 for the year).  Our eligible tuition/fees are only $1900 this year ($1386 without the health and transport fees).  Additional information, the 1098-T is $1386.  Thank you for your assistance.

[Hal_Al]

Q. Because of the requirement for enrollment, can I include those fees (they total $514 for the year)?

A. Yes. As your surmised,  fees "required for attendance" and " all students are required to pay" are qualifying educational expenses.

Reference: https://www.irs.gov/credits-deductions/individuals/qualified-ed-expenses