Qualified education expense -- exact definition?

Paying for College
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<p>Regarding qualified educational expenses......this is what I have found in numerous places:</p>

<p>"Qualified higher education expenses include tuition, fees, books, room and board, supplies and equipment required for enrollment."</p>

<p>My question concerns fees that we were required to pay to the college as a condition of enrollment, but that will not be reported on the 1098-T form (I verified this with the school) we will receive at the end of the year from the college. Things such as orientation fee, application fee, matriculation fee, and Housing application fee. These fees are REQUIRED of all freshman students, but does that mean we can deduct them as "qualified" expenses? What determines whether any of these required fees can be classified as "qualified" and thus be eligible for 529 withdrawals?</p>

<p>We are not talking a huge amount of $$ ($285 total), but I would still like to withdraw this amount now from my 529.</p>

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<p>Am I missing something?</p>

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<p>IRS Pub 970 is the document you need…here’s the part relevant to 529’s:</p>

<p>[Publication</a> 970 (2010), Tax Benefits for Education](<a href=“Publication 970 (2022), Tax Benefits for Education | Internal Revenue Service”>Publication 970 (2022), Tax Benefits for Education | Internal Revenue Service)</p>