Case Study 3: Qualifying Expenses

George, an engineer, plans to vacation in Europe next year. In preparation for the trip, he enrolls in a noncredit photography class at a local community college. Because George is not taking the course as part of a degree program or to acquire or improve his job skills, the cost of the course is not a qualifying expense for claiming the lifetime learning credit.

Click here for an explanation.

Do not include expenses such as:

Room and board, insurance, medical expenses (including student health fees), transportation costs, or other similar personal, living, or family expenses
Any course of instruction or other education involving sports, games, or hobbies, unless the course is part of the student's degree program or (for the lifetime learning credit) helps the student to acquire or improve job skills

Education Credits Workout

Lifetime Learning Credit

Case Study 3: Qualifying Expenses