Educational Expenses - Adult Categories

(a) Repayment of a student loan shall not be an allowable deduction from educational income.

(b) Other educational expenses with the exclusion of (a) above shall be an allowable deduction from educational income if all of the following conditions are met:

(1) The expense is directly related to and necessary for school attendance;

(2) The student is responsible for the payment of the expense; and

(3) The expense has not been or will not be reimbursed from another source;

(c) If the educational expense has been or will be partially reimbursed, the remaining amount shall be allowed as a deduction from educational income; and