Can Advanced Placement Examination fees qualify as an expense?

[kyna9900]

Can advanced placement exam fees for my son qualify as an expense?

[HelenaC]

No. According to the IRS, Advanced Placement costs for college exams are not considered a tuition expense and are not tax deductible. 

• Not a Required Fee Some college administrative and enrollment fees are tax deductible because they are required for all students. AP exams are optional, so students are not required to pay any fees if they choose not to take the tests. However, if a student passes an AP test, he can save tuition costs by not taking the course in college.

• Not Necessary for Enrollment Some educational fees are tax deductible if they are required for enrollment at a college or educational institution. AP exams are not necessary for acceptance or enrollment at a college or university. School admissions policies do not require AP exams; however, a student with passing AP exam scores could have a competitive edge over other applicants. The AP exam costs are not tax deductible.

Related information: 

• Are Advanced Placement Costs for College Exams Tax Deductible ...
• Are College Entrance Exams Tax Deductible? - TurboTax Tax Tips ...