What fees are qualifying for tax purposes?

For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution.

Some common Ohio State expenses that are qualifying for tax purposes:

  • Course/Lab fees
  • General fees
  • Instructional fees
  • Non-resident fees
  • Program fees
  • Student activity fees

The housing, meal plan, orientation, COTA, Tuition Option Payment Plan and other miscellaneous fees are generally not qualifying expenses for tax purposes. Please reference IRS Publication 970 Tax Benefits for Education for additional guidance (see IRS Publication & Forms database.)

Some common Ohio State expenses that are not qualifying for tax purposes:

  • Acceptance/Application fees
  • COTA fee
  • Health insurance
  • Housing charges
  • Dining/Meal plan charges
  • Orientation fees

The Ohio State University cannot legally provide tax advice. Please consult with a qualified tax preparer or the IRS if you have tax-related questions.