Qualified education expenses means any of the following:
Qualified education expenses mean qualified higher education expenses for tuition, fees, books, supplies, and equipment required for the enrollment or attendance of the Designated Beneficiary at an eligible educational institution. Qualified higher education expenses also include room and board (generally the school's posted room and board charge, or $2,500 per year for students living off-campus and not at home) if the Designated Beneficiary is at least a half-time student at an eligible educational institution. A student will be considered to be enrolled at least half- time if the student is enrolled for at least half the full-time academic workload for the course of study the student is pursuing as determined under the standards of the institution where the student is enrolled. Q20: What is an eligible educational institution? A20: For purposes of qualified higher education expenses, an eligible educational institution is any college, university, vocational school, or other postsecondary educational institution that is described in section 481 of the Higher Education Act of 1965 (20 U.S.C. 1088) and, therefore, eligible to participate in the student aid programs administered by the Department of Education. This category includes virtually all accredited public, nonprofit, and proprietary postsecondary institutions. (The same eligibility requirements for institutions apply for the Hope Scholarship Credit, the Lifetime Learning Credit, and early withdrawals from IRAs for qualified higher education expenses).
Qualified education expenses means expenses treated as “qualified higher education expenses” under 26 U.S.C. §529.
Examples of Qualified education expenses in a sentence
Qualified education expenses paid by a depend- ent you claim on your tax return, or by a third party for that dependent, are considered paid by you.
Qualified education expenses paid by a depend- ent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you.Student qualifications.
Qualified education expenses paid by a depend- ent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you.
Qualified education expenses paid by a depen- dent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you.
Qualified education expenses also include amounts contributed to a qualified tuition program.
More Definitions of Qualified education expenses
Qualified education expenses means costs reasonably
Qualified education expenses means qualified higher education expenses and qualified elementary and secondary education expenses. Qualified higher education expenses include expenses for tuition, fees, books, supplies, and equipment required for the enrollment or attendance of the designated beneficiary at an eligible educational institution. Qualified higher education expenses also include amounts contributed to a qualified state tuition program. Qualified higher education expenses also include room and board (generally the school’s posted room and board charge, or
Qualified education expenses means expenses treated as "qualified higher education
Qualified education expenses mean qualified higher education expenses for tuition, fees, books, supplies, and equipment required for the enrollment or attendance of the Designated Beneficiary at an eligible educational institution. Qualified higher education expenses also include room and board (generally the school's posted room and board charge, or $2,500 per year for students living off-campus and not at home) if the Q20: What is an eligible educational institution? A20: For purposes of qualified higher education expenses, an eligible educational institution is any college, university, vocational school, or other postsecondary educational institution that is described in section 481 of the Higher Education Act of 1965 (20 U.S.C. 1088) and, therefore, eligible to participate in the student aid programs administered by the Department of Education. This category includes virtually all accredited public, nonprofit, and proprietary postsecondary institutions. (The same eligibility requirements for institutions apply for the Hope Scholarship Credit, the Lifetime Learning Credit, and early withdrawals from IRAs for qualified higher education expenses).
Qualified education expenses. A “qualified higher education expense” as defined in section 529(e)(3) of the Code, as amended by Pub. L. No. 115-97, and elementary and secondary school expenses for tuition described in section 529(c)(7) of the Code, subject to the limitations imposed by section 529(e)(3)(A) of the Code. Generally, Qualified Education Expenses for higher education include tuition, fees, books, supplies, and equipment required for the enrollment or attendance of the Beneficiary at an Eligible Education Institution, expenses for the purchase of computer or peripheral equipment, computer software, or Internet access and related services used primarily by the Beneficiary during any of the years the Beneficiary is enrolled at an Eligible Educational Institution, and certain room and board expenses, as well as expenses for special needs services in the case of a special needs Beneficiary who incurs such expenses in connection with enrollment or attendance at an Eligible Educational Institution. Expenses for computer software designed for sports, games, or hobbies are not Qualified Education Expenses for higher education unless the software is predominantly educational in nature. Qualified Education Expenses include tuition in connection with enrollment or attendance at K-12 Institutions up to a maximum amount described in “Qualified Withdrawals” in the Program Summary.
Qualified education expenses means any one or more of the following:
Qualified education expenses mean qualified higher education expenses for tuition, fees, books, supplies, and equipment required for the enrollment or attendance of the Designated Beneficiary at an eligible educational institution. Qualified higher education expenses also include room and board (generally the school’s posted room and board charge, or $2,500 per year for students living off-campus and not at home) if the Designated Beneficiary is at least a half-time student at an eligible educational institution. A student will be considered to be enrolled at least half-time if the student is enrolled for at least half the full-time academic workload for the course of study the student is pursuing as determined under the standards of the institution where the student is enrolled. The standards for determining whether a student is enrolled at least half-time are the same as those used for the Hope Scholarship Credit. A student is eligible for the Hope Scholarship Credit if: (1) for at least one academic period (e.g., semester, trimester, quarter) beginning during the calendar year, the student is enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential and is enrolled in one of the first two years of postsecondary education, and (2) the student is free of any conviction for a Federal or State felony offense consisting of the possession or distribution of a controlled substance. For purposes of the Hope Scholarship Credit, a student will be considered to be enrolled at least half-time if the student is enrolled for at least half the full-time academic workload for the course of study the student is pursuing as determined under the standards of the institution where the student is enrolled. The institution’s standard for a full-time workload must equal or exceed the standards established by the Department of Education under Higher Education Act and set forth in 34 CFR 674.2(b). Beginning in 2002, qualified education expenses also include qualified elementary and secondary education expenses for tuition, fees, academic tutoring, special needs services in the case of a special needs beneficiary, books, supplies, and other equipment which are incurred in connection with the enrollment or attendance of the Designated Beneficiary as an elementary or secondary school student at a public, private or religious school. Such expenses also include room and board, uniforms, transportation, and supplementary items and services (including ex...