Q. Are mandatory fees considered qualified educational expenses (QEE)?
A. It's a complicated subject, but the simple answer is: No, unless the amount is included in box 1 of the 1098-T. In your situation, that does not appear to be the case. So, no.
Per Pub 970, "Fees required to enroll at or attend an eligible educational institution" are Qualified education expenses. But then it says:
"Some eligible educational institutions combine all of their fees for an academic
period into one amount. If you don't receive or don't have
access to an allocation showing how much you paid for
qualified education expenses and how much you paid for
personal expenses, such as those listed earlier, contact
the institution. The institution is generally required to make
this allocation and provide you with the amount you paid
for qualified education expenses on Form 1098-T."
"Student activity fees are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attendance".
"Qualified education expenses don't include amounts paid for: Medical expenses (including student health fees)"
Q. If "mandatory fees" are considered educational expenses, where are they entered?
A. Usually they're already included in box 1 of the 1098-T, so a separate entry is not required. Otherwise, you'll have to use a workaround. There are a couple of choices:
1. enter as books and materials required to be purchased from the school
2. Add it to the box 1 amount at the W-2 screen. In the 1098-T screen, click on the link "What if this is not what I paid the school" underneath box 1. You will then be able to enter the actual amounts paid.
