What expenses qualify for the American Opportunity Tax Credit?

The following expenses qualify for the American Opportunity Tax Credit:

• Expenses paid for yourself, spouse, or dependent on your return
• Qualified education expenses that are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution
• Student-activity fees, but only if the fees are paid to institutions as a condition of enrollment
• Expenses paid for books, supplies, and equipment needed for a course of study, whether or not purchased from the educational institution

The following expenses don't qualify for the American Opportunity Tax Credit:

• Insurance
• Medical expenses (including student health fees)
• Room and board
• Transportation or similar personal, living, or family expenses

This is the case even if these expenses are paid to the institution as a condition of enrollment or attendance.