My daughter is in university in Scotland - are there any tax breaks?

[nyinyeb · Accepted solution]

Unfortunately, education expenses incurred in an overseas institution cannot be claimed on your tax return.

Qualified education expenses are those expenses paid to qualified educational post-secondary institutions in the US only.

[jerry2000]

You will find a good list of what is and is not a qualified education expense in IRS Pub. 970,
Tax Benefits for Education at this link;
http://www.irs.gov/pub/irs-pdf/p970.pdf
That publication also gives you the requirements that the educational organization must meet for you to be able to deduct anything.