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Investors & landlords
No, you can not claim the interest according to your Pub 970 link. @NEWM226
Education Savings Bond Program says:
Who Can Cash in Bonds Tax Free?
You may be able to cash in qualified U.S. savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions.
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You pay qualified education expenses for yourself, your spouse, or a dependent.
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Your modified adjusted gross income (MAGI) is less than $96,100 ($151,600 if married filing jointly).
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Your filing status isn't married filing separately.
and then it says for Qualified Expenses:
Qualified education expenses.
For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance.
In addition, if the student is at least a half-time student, room and board are qualified education expenses.
The expense for room and board qualifies only to the extent that it isn't more than the greater of the following two amounts.
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The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student.
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The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution.
You may need to contact the eligible educational institution for qualified room and board costs.
Yet another government agency stating you can not claim the interest.
Individual - Education Planning - TreasuryDirect
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