### Question
Can you define what qualified higher education expenses means?


### Answer
**Qualified higher education expenses** is defined as the following in *26 U.S.C. § 221*:

> the cost of attendance (as defined in section 472 of the Higher Education Act of 1965, 20 U.S.C. 1087*ll*, as in effect on the day before the date of the enactment of this Act) at an eligible educational institution, reduced by the sum of—


(A) the amount excluded from gross income under section 127, 135, or 530 by reason of such expenses, and


(B) the amount of any scholarship, allowance, or payment described in section 25A(g)(2)

#### Citation:
  - *26 U.S.C. § 221*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

