Qualified Tuition and Related Expenses Law and Legal Definition

According to 26 CFR 1.25A-2 [Title 26 -- Internal Revenue; Chapter I -- Internal Revenue Service, Department of the Treasury; Subchapter A -- Income Tax], qualified tuition and related expenses means “tuition and fees required for the enrollment or attendance of a student for courses of instruction at an eligible educational institution. This includes fees for books, supplies, and equipment used in a course of study only if the fees must be paid to the eligible educational institution for the enrollment or attendance of the student at the institution.”