Originally Posted by dynalow

Mostly, it's for post-secondary education....
IRS links.
http://www.irs.gov/newsroom/article/0,,id=205674,00.html
These links are not updated for 2009 law changes yet.
http://www.irs.gov/app/understandingTaxes/teacher/hows_mod10.jsp
http://www.irs.gov/publications/p970/index.html