​​In general, qualified tuition and related expenses are tuition and fees required for enrollment or attendance at an eligible educational institution. Qualified tuition and related expenses do not include:

• the cost of insurance,
• medical expenses (including student health fees),
• room and board,
• transportation or similar personal, living or family expenses, even if the fee must be paid to the institution as a condition of enrollment or attendance,
• expenses that relate to any course of instruction or other education that involves sports, games, or hobbies or any noncredit course.​