Tax Facts

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Education Funding

Credits
Q 835 What are the Hope Scholarship and Lifetime Learning Credits?

Q 1438 What are the Hope Scholarship and Lifetime Learning Credits?

Deductions
Q 1309 Is student loan interest deductible?

Q 1314 Are expenses relating to higher education deductible?

Education Savings Accounts
Q 810 What is an Education Savings Account?

Q 857 Is an education savings account includable in an individual’s gross estate?

Q 904 When is a gift made with respect to an education savings account?

Q 1412 What is an Education Savings Account?

Q 1503 Is an education savings account includable in an individual’s gross estate?

Q 1527 When is a gift made with respect to an education savings account?

Estate Taxation
Q 857 Is an education savings account includable in an individual’s gross estate?

Q 858 Is a qualified tuition program includable in an individual’s gross estate?

Q 1503 Is an education savings account includable in an individual’s gross estate?

Q 1504 Is a qualified tuition program includable in an individual’s gross estate?

Gift Taxation
Q 904 When is a gift made with respect to an education savings account?

Q 905 When is a gift made with respect to a qualified tuition program?

Q 1527 When is a gift made with respect to an education savings account?

Q 1528 When is a gift made with respect to a qualified tuition program?

Qualified Tuition Programs
Q 811 What is a qualified tuition program and how are contributions taxed?

Q 812 How are distributions from a qualified tuition program taxed?

Q 858 Is a qualified tuition program includable in an individual’s gross estate?

Q 905 When is a gift made with respect to a qualified tuition program?

Q 1413 What is a qualified tuition program?

Q 1414 How are distributions from a qualified tuition program taxed?

Q 1504 Is a qualified tuition program includable in an individual’s gross estate?

Q 1528 When is a gift made with respect to a qualified tuition program?

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Savings Bond Exclusion
Q 1141 May the interest on Series EE or Series I bonds used to meet education expenses be excluded from income?