These questions will determine what educational expenses qualify for Educational credits.
The American Opportunity Credit does not require course materials to be purchased directly from the educational institution, although such materials must be required as a condition of enrollment or attendance to be qualified expenses.
For purposes of the Lifetime Learning Credit, expenses include all costs that are required to be paid to the eligible educational institution as a condition of the student's enrollment. The cost of books, supplies, etc. is not a qualified expense unless it is required to be paid directly to the institution as a condition of enrollment or attendance. A book purchased from the school bookstore is not obtained directly from the institution.
Qualified expenses include tuition, fees, books, supplies, equipment, and other course materials as long as they are required (room and board is not included).
What are qualified education expenses for the American Opportunity and Lifetime Learning credits? Qualified Education Expenses
