For Box 1, what educational expenses are included when determining Payments Received for Qualifying and Related Expenses?

Qualified tuition and related expenses refer to tuition and required fees, such as segregated fees and lab fees, a student must pay to be enrolled at or attend an eligible education institution. Tuition waivers and remissions are considered reductions to qualified tuition and expenses. Qualified expenses do not include:

  1. Amounts paid for any course or education involving sports, games or hobbies unless the course or other education is required as part of the student's degree program or is taken to acquire or improve job skills.
  2. Charges and fees for room, board, insurance, transportation, personal, living and other family expenses.
  3. The cost of books and equipment are generally not qualified expenses because eligible educational institutions usually do not require that the cost of the books or equipment be paid to the institution as a condition of the student's enrollment or attendance at the institution.However, some campuses may have a mandatory textbook fee or rental program which may be included as a qualified related expense.
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