Which expenses do not qualify as education expenses for purposes of claiming the education tax credits?
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. *Insurance *Medical expenses (including student health fees) This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. However, for the student loan interest deduction, room/board and travel may be deductible. See IRS Publication 970 for more details.
