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@richs wrote:

1040 Quickfinder handbook

Page 13-8

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I don't have access to seeing that, but you are either misreading it or they published it incorrectly.

You are welcome to look at Publication 970 for what "Qualified Education Expenses" are (see link for the direct section) or Tax Code 24A for the legal definition.

https://www.irs.gov/publications/p970#en_US_2025_publink1000204341