Qualified Education expenses cover things like Tuition, Fees, Books, & Supplies required for enrollment and the cost of room and board, either actual expenses or the school's standard allowance. I'm not sure which expenses are reported by the school on the 1099-T, but for me I keep track of the actual expenses for all of the above since I pay additionally for books, supplies, fraternity housing, etc. which would not be picked up by the school's reporting. Mark
