Expenses that do not qualify for the education credit include expenses paid
- for students to attend daycare, preschools, colleges, universities, independent tutoring services, and trade schools;
- for students to attend kindergarten programs run by daycare or early childhood learning centers;
- for students who turned 21 years old before completing the school year;
- for before and after school child care;
- for the purchase of supplies, books, or equipment that are not significantly used up during the school year;
- for the use of supplies, equipment, materials, or instruments if the program does not result in a credit towards completion of the school’s education program;
- for items that are not required as part of the school’s education program (e.g., lunch fees, yearbooks, athletic passes, etc.);
- directly to a business (e.g., renting a musical instrument from a music store);
- for summer school enrichment classes; or
- for yourself or your spouse.
For more information on the K-12 Education Expense Credit, please see
Publication132, Education Expense Credit General Rules and Requirements for Parents and Guardians.