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What is considered a qualified higher education expense?

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What is considered a qualified higher education expense?

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Qualified higher education expenses are expenses incurred by a beneficiary attending an eligible educational institution.

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Qualified higher education expenses include tuition, room and board, books and certain other fees and expenses at an eligible educational institution. For 2010, computer technology or equipment or Internet access and related services, even if not required by the school, are considered qualified higher education expenses.

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Qualified higher education expenses include tuition, room and board, books and certain other fees and expenses at an eligible educational institution.

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