Enrolled Agent Practice Exam 2025 – The All-in-One Guide to Passing with Confidence!

Individuals can claim books and supplies as qualified education expenses under IRS rules. According to IRS guidelines, qualified education expenses are costs that are necessary for enrollment or attendance at an eligible educational institution. This includes tuition and fees, as well as required books, supplies, and equipment that students need for a course of study.

Books and supplies are essential for students to successfully complete their coursework, and these expenses are recognized by the IRS as directly related to their education. Thus, claiming the cost of books and necessary supplies is aligned with the purpose of education-related tax benefits.

In contrast, room and board costs, transportation costs, and health insurance premiums do not qualify as necessary expenses associated with enrollment or attendance to the same extent. While they may be significant costs for students, they are not directly related to the educational services provided. The IRS specifically delineates which expenses are eligible, focusing on those that enable a student to pursue their education effectively, which is why books and supplies fit into the category of qualified education expenses.