This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. Most benefits apply only to higher education. Current Revision Publication 970 PDF (HTML | eBook EPUB) Recent Developments Revised 2021 Publication 970, Tax Benefits for Education -- 16-FEB-2022 Emergency Financial Aid Grants Under the CARES Act -- 23-APR-2021 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Publication 970 Revisions Low Income Taxpayer Clinic About Publication 15-B, Employer's Tax Guide to Fringe Benefits About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad About Publication 463, Travel, Entertainment, Gift, and Car Expenses Other Current Products Related About Form 1040, U.S. Individual Income Tax Return About Form 1040-A, U.S. Individual Income Tax Return About Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents About Form 1098-E, Student Loan Interest Statement About Form 1098-T, Tuition Statement About Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 530)