Which is not a qualifying expense for the American Opportunity Credit?

The American Opportunity Credit is designed to make higher education more affordable by providing a tax credit for qualified expenses incurred during the first four years of post-secondary education. The qualifying expenses for this credit typically include tuition fees, required fees, textbooks, and certain course materials necessary for attending the educational institution.

Parking passes, however, are generally not considered a qualifying expense for the American Opportunity Credit. While parking may be an important cost for students attending school, it does not directly relate to tuition, textbooks, or course materials necessary for education. Therefore, while some other costs associated with attending school can be included, parking permits do not meet the criteria established by the IRS for this particular education credit. Thus, a parking pass does not qualify as an eligible expense for claiming the American Opportunity Credit.