Qualified Education Expense: those expenses NOT paid directly to a university that may nonetheless be treated as college expenses for purposes of calculating a student’s tax liability for scholarship income.
Tuition & fees + QEE = nontaxable portion of scholarship
For example, room & board are not QEE, but textbooks and required lab supplies are QEE.
So, back to my original question: computer and private tutoring - QEE or not?