Sentences with phrase «beneficiary at an eligible educational institution»

Qualified higher education expenses include tuition, fees, and the cost of books, supplies, and equipment required for the enrollment and attendance of the beneficiary at an eligible educational institution, and certain room and board expenses.

Not exact matches

The distributions from these accounts will not be taxed if the amount in the account is less than the beneficiary's educational expenses at an eligible institution.

Computers, peripheral equipment, educational software, and internet access and related services when used primarily by the beneficiary while enrolled at an eligible educational institution.

(iii) expenses paid or incurred in 2009 or 2010 for the purchase of any computer technology or equipment (as defined in section 170 (e)(6)(F)(i)-RRB- or Internet access and related services, if such technology, equipment, or services are to be used by the beneficiary and the beneficiary's family during any of the years the beneficiary is enrolled at an eligible educational institution.

Room and board for a beneficiary who is enrolled at least half time at an eligible educational institution.