### Question
Can you define what qualified tuition and related expenses means?


### Answer
**Qualified tuition and related expenses** is defined as the following in *26 U.S.C. § 25A*:

> tuition and fees required for the enrollment or attendance of—


(i) the taxpayer,


(ii) the taxpayer's spouse, or


(iii) any dependent of the taxpayer with respect to whom the taxpayer is allowed a deduction under section 151,


  

at an eligible educational institution for courses of instruction of such individual at such institution

#### Citation:
  - *26 U.S.C. § 25A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

