Qualified education expenses for purposes of the deduction of interest on educational loans are expenses paid for the education of the taxpayer, the taxpayer's spouse, or a taxpayer's dependent to attend a post-secondary institution of higher education.

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Qualified education expenses for the deduction of interest on educational loans are expenses paid for the education of the taxpayer, their spouse, or their dependent to attend a post-secondary institution of higher education.

Qualified Education Expenses for Purposes of the Deduction of Interest