Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Qualified Education Expenses
These are expenses for:
� Tuition and fees required to enroll at or attend an eligible educational
institution, and
� Course-related expenses, such as fees, books, supplies, and equipment that are
required for the courses at the eligible educational institution. These items
must be required of all students in your course of instruction.
However, in order for these to be qualified education expenses, the terms of the
scholarship or fellowship cannot require that it be used for other purposes,
such as room and board, or specify that it cannot be used for tuition or
course-related expenses.
Expenses that do not qualify.
Qualified education expenses do not include the cost of:
� Room and board,
� Travel,
� Research,
� Clerical help,
� Equipment and other expenses that are not required for enrollment in or
attendance at an eligible educational institution.
This is true even if the fee must be paid to the institution as a condition of
enrollment or attendance. Scholarship or fellowship amounts used to pay these
costs are taxable.
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