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March 9, 2022
Question

AOTC QHEE? College requires Health and Wellness Fee. Publication 970 says if required fee to attend then QHEE, but page 17 of 970 unclear. Is Health and Wellness QHEE?

  • March 9, 2022
  • 1 reply
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PUB 970 Page 17
Expenses That Don't Qualify
Qualified education expenses don't include amounts paid
for:
• Insurance

1 reply

Hal_Al
Employee
March 9, 2022

The latest edition of Pub 970 appears to have removed the previous ambiguity:

Expenses That Don't Qualify
Qualified education expenses don't include amounts paid for:
• Insurance;
• Medical expenses (including student health fees);
• Room and board;
• Transportation; or
• Similar personal, living, or family expenses.
This is true even if the amount must be paid to the institution as a condition of enrollment or attendance.