The American Opportunity and the LifeTime Learning Credits

Qualifying and Non-Qualifying University Expenses for Full Time and Part Time Students

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Qualified Tuition
Undergraduate Tuition - Resident and Non-Resident 
Graduate Tuition - Resident and Non-Resident

A complete list of University expenses can be found on Salisbury University's Cashiers Office web page.

Mandatory Fees - Full Time Students
Athletic/Intramurals Fee
Facilities Fee 
Technology Fee 
Student Activities Fee
Student Recreation Fee
Student Union Operation Fee 
Sustainability Fee

Mandatory Fees - Part Time Students (per credit hour)
Athletic/Intramurals Fee
Facilities Fee 
Technology Fee 
Student Activities Fee
Student Recreation Fee
Student Union Operation Fee

Course Fees
Course fees may or may not qualify for the credit depending on the student's degree program.  Please click one of the following links for a list of qualified course fees by degree program for each semester.
Course fees 2015-2016 (PDF)
Course Fees 2014-2015 (PDF)

Golf Greens Fee is not a qualified expense, regardless of degree program.  Fees for any course that involves sports, games, or hobby, unless the course is required in the student's degree program, are not qualified expenses.

Other Fees
Application Fee - applies only if paid during the taxable year in which qualified tuition and expenses are incurred.

Books and Course Materials
Books and course materials - are not qualified expenses for the Lifetime Learning Credit.  Books and course materials for the American Opportunity Credit are qualified expenses and do not need to be purchased from the University in order to qualify.

Non-Qualifying Expenses
Room and Board
Any other personal, living, or family expenses regardless of whether the fees must be paid to Salisbury University for the enrollment or attendance of the student such as: insurance of any kind, medical expenses and fees, transportation fees.

Other Non-Qualifying University Expenses
Admissions Deposit
Administrative Fee (withdrawal processing)
Application Fees (Undergraduate, Readmission)
Application Fee (Graduate)
Breach of Contract
Deferred Payment Fee
Distance Learning Fee (per course)
Golf Greens Fee
Late Payment Fee
Late Registration Fee
Lost Gull Card Fee
Meal Plan Adjustment Fee
Physical Examination Fee
Returned Check/ACH Fee
Vehicle Registration Fee

Any fees for courses taken in 2015 that were not paid in full by December 31, 2015 cannot be claimed with the credit and cannot be carried over to the next tax year.

Salisbury University is providing this information as a service to its students, but please keep in mind it is not an authority on taxation. Therefore, the University is not responsible for any misrepresentation of the IRS regulations. You should consult a tax advisor to determine if you qualify for the credit or for any other related questions.

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