Everything (and I do mean *everything*) concerning education is covered in IRS Publication 970 at <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p970.pdf">https://www.irs.gov/pub/irs-pdf/p970.pdf</a> IN the answer box below, I've basically "gisted" the main points in plain English so they're easier to understand...that is, as easy as can be and still include all the pertinent points.
🙂 Now if you were over the age of 23 on Dec 31 of the tax year being filed, then absolutely none of the below really applies to you.
