Reply To: Can I use my judgment in deciding on a Qual. Tuition and Related Expense?

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#2273
Kaye Thomas
Moderator

You are not bound by the figures provided by the school, but should be sure to attach to your return an explanation of any change. Here’s what I find in the regulations:

(iii)Nonacademic fees. Except as provided in paragraph (d)(3) of this section, qualified tuition and related expenses include fees charged by an eligible educational institution that are not used directly for, or allocated to, an academic course of instruction only if the fee must be paid to the eligible educational institution for the enrollment or attendance of the student at the institution.

(3)Personal expenses. Qualified tuition and related expenses do not include the costs of room and board, insurance, medical expenses (including student health fees), transportation, and similar personal, living, or family expenses, regardless of whether the fee must be paid to the eligible educational institution for the enrollment or attendance of the student at the institution.

The fact that there is a separate room and board charge would seem to negate the possibility that the maintenance charge falls into the room and board category. Notice they don’t allow “transportation.” It’s possible someone decided it falls in that category and isn’t allowed. That would be a judgment call. One other issue: is this fee paid to the educational institution? If it is a required fee, but paid to some other entity, it appears not to be allowed.

  • This reply was modified 2 years, 7 months ago by Kaye Thomas.