Table of Contents
Chapter
1 - Education Tax Benefits - Section 1.
Work-Related Educational Expenses - §162
Education Required by Employer or by Law
Education to Maintain or Improve Skills
Education to Meet Minimum Requirements
Education to Qualify for a New Trade or Business
Deductible Educational Expenses
Education Expense Credits - §25A
HOPE (with “American Opportunity” modifications) Credit
Eligible Educational Institutions
Eligible Educational Institutions
Comparison with Hope (“American Opportunity”) Credit
Choosing Which Credit To Claim
Education Savings (or Coverdell) Accounts - §530
Changing the Designated Beneficiary
Eligible Educational Institution
Coordination with Other Education Incentive
Documentation & Further Requirements
Deduction for Student Loan Interest - §221
Qualified Higher Education Expenses
Eligible Educational Institution
Cancellation of Certain Student Loans - §108
Qualified Tuition Programs - §529
Qualified Higher Education Expenses
Computer Equipment & Technology
Eligible Educational Institution
Prohibition Against Investment Direction
Interaction with HOPE & Lifetime Learning Credit
Chapter 1 – Section 1 Review Questions
Chapter 1 - Education Tax Benefits - Section 2
Higher Education Expense Deduction (Expired)- §222
Qualified Higher Education Expenses
IRA Withdrawals for Education Expenses - §72(t)
Employer-Provided Educational Assistance - §127
Scholarships & Fellowships - §117
Qualified Scholarship or Fellowship - §117
Cancellation of Student Loan Debt - §108
Qualified Tuition Reduction - §132(h)
Educational Savings Bonds - §135
Educational Incentives & Financial Aid
Financial Aid Planning for the Parent
Asset Planning Through the High Income Parent
Other Sources of Financial Aid Info
Chapter 1 – Section 2 Review Questions
Chapter 1 – Section 1 Review Questions Feedback
Chapter 1 – Section 2 Review Questions Feedback