What are Qualified Higher Education Expenses?

Qualified Higher Education Expenses are defined in Section 529 of the federal tax code. They include:

1. Tuition;
2. Fees;
3. 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;
4. Textbooks, supplies and equipment required for enrollment or attendance
5. Computers, peripheral equipment, software and internet service primarily used by the student; and
6. Special needs services incurred in connection with enrollment or attendance.