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Hope and Lifetime Learning Educational Tax Credits:

National Association of Student Financial Aid Administrators
http://www.nasfaa.org/AnnualPubs/TaxBenefitsGuide.html#hope

Internal Revenue Service
http://www.irs.gov/faqs/faq7-4.html

Department of Education Financial Aid Web Site
http://studentaid.ed.gov/PORTALSWebApp/students/english/index.jsp