IRS LINKS REGARDING HIGHER EDUCATION TAX CREDITS

IRS Publication 970
Informational overview of the higher education tax incentives included in the Taxpayer Relief Act of 1997.

IRS Notice 97-60
Details and a Question/Answer section for each of the higher education tax incentives included in the Taxpayer Relief Act of 1997.

Hope Scholarship Credit
Non-refundable tax credit for qualified tuition expenses paid in the first two years of post-secondary education to an eligible educational institution.

Lifetime Learning Credit
Non-refundable tax credit for qualified tuition expenses paid to an eligible educational institution.

Taxpayer Relief Act of 1997
Highlights of Taxpayer Relief Act of 1997 signed by Congress in August 1997.

Internal Revenue Service
IRS home page.