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6. Qualified tuition program (QTP). Tuition, fees, books, sup- plies, and equipment required for enrollment or attendance at an eli- gible higher educational institution, plus certain limited costs of room and board for students who are en- rolled at least half-time. Includes computer or peripheral equipment, computer software, or Internet ac- cess and related services. Also in- cludes expenses for special needs services and computer access. Also, for amounts paid from distri- butions made after 2017, includes no more than $10,000 of elemen- tary and secondary school (K–12) tuition incurred after 2017. 7. Scholarships and fellowship grants. Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Course-related items must be required of all students in the course of instruction. 8. Student loan interest deduc- tion. Total costs of attending an el- igible educational institution, in- cluding graduate school (however, limitations may apply to the cost of room and board allowed). Recapture: To include as income on your current year's return an amount allowed as a deduction in a prior year. To include as tax on your current year's return an amount allowed as a credit in a prior year. Rollover: A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Transfer: A movement of funds in a tax-favored plan from one trustee di- rectly to another, either at your request or at the trustee's request. Page 76 Publication 970 (2022)