Qualified Higher Education Expenses are defined in Section 529 of the federal tax code. They include:
- Tuition;
- Fees;
- Room and board expenses during an academic period in which the student is enrolled at least half-time in a degree, certificate or other program that leads to a recognized educational credential awarded by an Eligible Educational Institution;
- Textbooks, supplies and equipment required for enrollment or attendance
- Computers, peripheral equipment, software and internet service primarily used by the student; and
- Special needs services incurred in connection with enrollment or attendance.