Qualified tuition and related expenses include tuition and fees a student must pay to be enrolled at or attend an eligible educational institution. For 1098-T purposes, tuition waivers, graduate assistantships and Quinnipiac University educational assistance are typically considered a reduction of qualified tuition and related expenses. As the taxability of these items varies on a case-by-case basis, it is therefore up to the student to adjust qualified tuition and related expenses for these items accordingly.
Qualified expenses do not include:
Amounts paid for any course or education involving sports, games or hobbies unless the course or other education is required as part of the student's degree program or is taken to acquire or improve job skills.
Charges and fees for room, board, insurance, transportation, parking, personal, living and other family expenses.
The cost of books and equipment are generally not qualified expenses because eligible educational institutions usually do not require that the cost of the books or equipment be paid to the institution as a condition of the student's enrollment or attendance at the institution.