General Information

    Tax Deduction Information

    Qualified educational expenses have the same meaning set forth in Internal Revenue Code Section 117 (b)(2)* and are defined as the amount that is required to be paid for the enrollment or attendance of a student. Where that amount would include tuition, fees, books, supplies, and any equipment required for courses of instruction at such an educational organization. These amounts must be reduced by any scholarships or grants received. Please consult with your tax advisor for more information on deducting your educational expenses.

    http://www.fourmilab.ch/uscode/26usc/www/t26-A-1-B-III-117.html