Volunteer Income Tax Assistance (VITA) Certification Practice Test

Is the cost of Melinda's parking permit a qualified educational expense?

1. Yes, it is a requirement for enrollment.

2. No, it was not a requirement for enrollment.

3. Yes, it is a necessary expense for her course.

4. No, because it exceeds educational limits.

The correct answer is: No, it was not a requirement for enrollment.

The determination of whether Melinda's parking permit qualifies as an educational expense hinges upon its necessity for her enrollment in a specific educational institution or program. For an expense to qualify, it typically must be required for students to enroll or attend classes. Parking permits are generally considered ancillary expenses—important for practical reasons, such as accessing the campus but not directly necessary for academic participation. If Melinda's parking permit was not mandated by the school as a requirement for enrollment or class attendance, it does not meet the criteria for qualified educational expenses. Therefore, stating that the parking permit does not qualify because it was not a requirement for enrollment is accurate. In contrast, other options imply that the parking permit could be justified based on necessity or academic relevance, but these do not align with common guidelines for qualified educational expenses, which focus more on direct association with enrollment and attendance mandates.