### Question
How is the "qualified higher education expenses" defined?


### Answer
The term **qualified higher education expenses** is defined in *26 U.S.C. § 72* as follows -

> qualified higher education expenses (as defined in section 529(e)(3)) for education furnished to—


(i) the taxpayer,


(ii) the taxpayer's spouse, or


(iii) any child (as defined in section 152(f)(1)) or grandchild of the taxpayer or the taxpayer's spouse,


  

at an eligible educational institution (as defined in section 529(e)(5))

#### Citation:
  - *26 U.S.C. § 72*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

