Nursing uniform yes, medical expenses maybe yes, probably no. Per IRS pub 970. IRC 222. We have Yes - 1. Charges and fees associated with books, supplies and equipment are qualified expenses if the amount must be paid to the eligible educational institution as a condition of enrollment or attendance of the student. Then we have No. 2. Nonqualified expenses include: insurance, medical expenses.
There is a slight difference in rules for the American Opportunity credit. Course-related books, supplies, equipment, fees etc. Do Not have to be paid to the eligible institution, they only must be required for enrollment or attendance.
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