The heading on the article you cited is "Qualified Education Expenses for Education Credits". When the health insurance is not related to education credit is the fact pattern to be addressed. The IRS documentation is unclear. For example, Publication 970 does not list "health insurance" in Chapter 1 as an expense that does not qualify.. It is listed in ensuing chapters related to various education credits. So, why was it omitted in Chapter 1? All of the other items listed were exactly the same.
