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Education
Pub 970 is the layman's guide to educational tax benefits, and information regarding qualifying expenses for the lifetime learning credit can be found here:
https://www.irs.gov/publications/p970#en_US_2022_publink[phone number removed]
Related expenses.
Student activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution for enrollment or attendance.
‎September 13, 2023
12:13 PM