### Question
How does the law define qualified higher education expenses?


### Answer
Under *26 U.S.C. § 135*, **qualified higher education expenses** is defined as:

> 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

#### Citation:
  - *26 U.S.C. § 135*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

