Expenses that do not qualify for the education credit include expenses paid
- for students to attend daycare, preschools, colleges, universities, independent tutoring services, and trade schools,
- for students to attend kindergarten programs run by daycare or early childhood learning centers,
- for students who turned 21 years old before completing the school year,
- for before and after school child care,
- for the purchase of supplies, books or equipment that are not significantly used up during the school year,
- for the use of supplies, equipment, materials, or instruments if the program does not result in a credit towards completion of the school’s education program,
- for items that are not required as part of the school’s education program (e.g., lunch fees, yearbooks, athletic passes, etc.),
- directly to a business (e.g., renting a musical instrument from a music store),
- for summer school enrichment classes, or
- for yourself or your spouse.
For more information on the K-12 Education Expense Credit, please see Publication 112, Education Expense Credit General Rules and Requirements for Schools; Publication 119, Education Expenses Credit General Rules and Requirements for Home Schools;Publication132, Education Expense Credit General Rules and Requirements for Parents and Guardians, or, Credit for K-12 Education Expenses on Schedule ICR.
