### Question
What does qualified higher education expenses mean?


### Answer
**Qualified higher education expenses** has the following meaning in *26 U.S.C. § 72*:

> 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**

