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Comment period reopened for proposed regulations under section 6050S, section 25A

Qualified tuition expenses and education tax credits

February 23, 2024

The U.S. Treasury Department and IRS today released a notice [PDF 169 KB] reopening the comment period for proposed regulations (REG-131418-14) originally published in August 2016 providing guidance on the reporting requirements for qualified tuition and related expenses under section 6050S, as well as proposed amendments to the regulations on the education tax credits under section 25A.

The comment period for the proposed regulations is reopened, and comments must be received by April 26, 2024.

Proposed regulations

For more information, contact your usual KPMG tax professional or one of the following Washington National Tax professionals:

Ruth Madrigal | ruthmadrigal@kpmg.com

Preston Quesenberry | pquesenberry@kpmg.com

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