Part I. Qualified Education Expenses (Complete for total expenses.)
Publication 970 — Tax Benefits for Education · 2026-10-03 edition · updated 2026-10-04 · United States
A. Enter your total qualified education expenses for 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A.
B. Enter those qualified education expenses paid for with tax-free educational assistance (for example, tax-free scholarships, veterans’ educational benefits, Pell grants, employer-provided educational assistance) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B.
C. Enter those qualified higher education expenses deducted on Schedule C (Form 1040), Schedule F (Form 1040), or Schedule 1 (Form 1040), line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C.
D. Enter those qualified higher education expenses on which an American opportunity or lifetime learning credit was based . . . . . . . D.
E. Add lines B, C, and D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E.
F. Subtract line E from line A. This is your AQEE for 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F.
G. Enter your total distributions from all Coverdell ESAs during 2025. Don’t include rollovers or the return of excess contributions. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G.
H. Divide line F by line G. Enter the result as a decimal (rounded to at least 3 places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H. .
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