Amounts that do not reduce qualified education expenses.

You pay qualified education expenses of higher education. First Special Session chapter 3, article 10, section 2, the effective date. Amount of student loan interest paid for higher education expenses. Does not include room and board or non-degree courses. Higher education expenses, limited to tuition and fees for courses.

Eligible family members include the taxpayer, the taxpayer's spouse and the taxpayer's dependents. The definition of modified adjusted gross income is the same as it is for the purposes of the Hope Scholarship Credit. Another person can claim an exemption for you as a dependent on his or her tax return. This deduction is taken as an adjustment to income. The qualified expenses must be for higher education, as explained later under Qualified Education Expenses. The terms of the scholarship state that it may be used to pay any of Jackie's college expenses. You must not be claimed as an exemption on someone else's tax return.

Higher education expenses, limited to tuition and fees required for enrollment or attendance. See chapters 2 and 3 for details about the credits. The eligible student is yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Student must have been enrolled at least half-time in a degree program.