My child is in high school and enrolled in AP classes. I received a 1098-T. Final exams are $90 ea. (not included on the 1098-T). Are the exam fees deductible?

JohnQtaxpayer2nd · ‎June 6, 2019

My child is in high school and enrolled in AP classes. I received a 1098-T for the tuition fee only. Final exams were $90 each and there are 6 of them ($540). Are these fees deductible? If so, as "books and materials required..."?

The final exam is required in order to receive college credit for the course.

LinaJ2018 · ‎June 6, 2019

No, the exam fees are not deductible, unfortunately. The Internal Revenue Service (IRS) does not allow parents or students to claim Advanced Placement exam costs as a tax deduction. It considers the cost to be a service-related educational expense.

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My child is in high school and enrolled in AP classes. I received a 1098-T. Final exams are $90 ea. (not included on the 1098-T). Are the exam fees deductible?

Education