Qualifying education expenses are the total costs for going to an eligible Educational Institution, including graduate school. The expenses include amounts paid for the following items:
- Tuition and fees
- Books, supplies, and equipment
- Other necessary expenses
Qualified education expenses don't include amounts paid for:
- Insurance
- Medical Expenses (including student health fees)
- Room and board
- Transportation, or
- Similar personal, living, or family expenses.
- Sports, games, hobbies, and noncredit courses.
Please refer to Publication 970 Tax Benefits for Education for more information.