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Eligibility
Taxpayers who pay for students attending first two years of undergraduate education carrying at least 1/2 normal full-time class load. Students must be taxpayer, taxpayer’s spouse or taxpayer’s dependents
Taxpayers who pay for attendance at post secondary educational institutions offering credit to a bachelors degree, associate degree or another recognized post secondary credential. Student must be taxpayer, taxpayer’s spouse or taxpayer’s dependents.
Distributions are excluded from beneficiary’s gross income if higher education expense in a year equals or exceeds the EDIRA distribution for that year.
To be used for enrollment at an eligible educational institution on at least a half-time basis.
Enrollment at an eligible educational institution for taxpayer, spouse or dependent. Qualified bonds are those issued after 1989 to ah individual who has attained age 24 prior to issuance.
The loan must be attributable to a period when the student was at least a half-time student. The interest must be attributable to the taxpayer, spouse or dependent who cannot be claimed as a dependent by another taxpayer in the year of the deduction.
Undergraduate or graduate level courses for taxpayer, spouse, child or grandchild
92.5%