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Can I deduct a reservation fee made to a foreign university? The payment was made in 2022 but the education will start in September 2023
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No. There are no deductions for education fees anymore, only educational credits. Payments and tuition to foreign universities would not qualify for an education credit. In order to qualify for an education credit, you must attend an eligible institution that is eligible to participate in a student aid program run by the US Dept. of Education.
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