Educational Expenses - Adult Categories
(a)Repayment of a student loan shall not be an allowable…#
(a) Repayment of a student loan shall not be an allowable deduction from educational income.
(b)Other educational expenses with the exclusion of (a)…#
(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…#
(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