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For the purpose of the American Opportunity Tax Credit (AOTC), qualified tuition and related expenses generally include all of the following EXCEPT: Books required for
For the purpose of the American Opportunity Tax Credit (AOTC), qualified tuition and related expenses generally include all of the following EXCEPT:
Books required for the student's course of study.
Fees associated with the student's degree program.
Room and board at a residence hall operated by the educational institution.
Student activity fee required as a condition for enrollment.
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