Federal housing law
Publication 970 — Tax Benefits for Education
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 4 chapters · 60 sections
- Jurisdiction
- United States
Contents
▸Tax Benefits for Education
Overview▸2025 Returns
Overview- Future Developments
- What’s New for Tax Year 2025
- What’s New for Tax Year 2026
- Reminders
- Introduction
▸1. Scholarships, Fellowship Grants, Grants, and Tuition Reductions
▸2. American Opportunity Credit
▸! years after there was a final determination that
- !
▸! scholarship or fellowship grant provided by an In
▸! must provide the educational institution’s EIN on
Overview- Claiming the Credit
▸3. Lifetime Learning Credit
- !
▸! scholarship or fellowship grant provided by an In
▸! than your original loan and you use the additional
Overview- Can You Claim the Deduction?
- Figuring the Deduction
- Claiming the Deduction
▸5. Student Loan Cancellations and Repayment Assistance
▸! tax-free treatment if it is canceled because of
▸! tax-free treatment if it is canceled because of
- ! ESA to another Coverdell ESA in any 12-month
- Part I. Qualified Education Expenses (Complete for total expenses.)
- Part II. Taxable Distributions and Basis (Complete separately for each account.)
- Part III. Summary (Complete only once.)