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The Hope credit, provided by , is available to taxpayers who have incurred expenses related to the first two years of postsecondary education.〔http://www.irs.gov/publications/p970/ch03.html Publication 970 (2009), ''Tax Benefits for Education'': Hope Credit〕 For this credit to be claimed by a taxpayer, the student must attend school on at least a part-time basis. The credit can be claimed for education expenses incurred by the taxpayer, the taxpayer’s spouse, or the taxpayer’s dependent. This credit allows for the first $1,200 in “qualified tuition and related expenses,” as well as half of qualifying expenses between $1,200 and $2,400, to be fully creditable against the taxpayer’s total tax liability. The maximum amount of the credit is $1,800 per eligible student. Students in a qualified Midwestern disaster area may receive up to $3,600.〔(IRS Pub.970, Tax Benefits for Education p.9, 'Students in Midwestern Disaster Areas' )〕 ==Qualifying requirements== An eligible student must meet all of the following requirements to deduct the Hope credit: * be enrolled in one of the first two years of post-secondary education; * be enrolled in a program that leads to a degree, certificate, or other recognized educational credential; * be taking at least half of the normal full-time work load for his/her course of study for at least one academic period beginning during the calendar year; * not have a felony conviction for possessing or distributing a controlled substance.〔(The Hope Credit and College, IRS and Tax )〕 “Qualified tuition and related expenses” is defined as “the tuition and fees paid at most colleges and universities for the enrollment or attendance of the taxpayer, the taxpayer’s spouse, or any dependent of the taxpayer.〔Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd edition (St. Paul: Thomson/West, 2007), 37-8.〕 These qualifying expenses do not include student activity fees, athletic fees, insurance costs, or room and board expenses.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Hope credit」の詳細全文を読む スポンサード リンク
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