A Educational Expenses - Overview
Budget educational expenses only when the student receives countable educational income. (See Types of Educational Income)
To allow the deduction, the countable educational income must be used for the claimed educational expense.
Use the actual educational expense when the amount exceeds the allocated educational income. Verification must be provided in order to allow the expense.
When the institution does not allocate an amount for a specific expense, the student must provide information regarding the allowable expense.