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:
- Room and board
- Insurance
- Medical expenses (including student health fees)
- Transportation
- Similar personal, living or family 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
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