• Qualified higher education expenses are any money paid by an individual for the expenses required to study at a college, university or other institution of higher education.

  • QHEE includes tuition fees, books, fees, and supplies such as laptops and computers, but expenses such as insurance and medical fees are not included.
  • Taxpayers may claim QHEE under a tuition deduction using Form 8917 along with a completed tax return.
  • Alternatively, applicants may apply for the US Opportunity Tax Credit and Lifelong Learning Credit.