### 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. § 135*:

> 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**

