Qualified Elementary and Secondary Tuition Smart Worksheet Enter the amount of qualified elementary and secondary tuition that was not reported on a 1098-T Note: If tuition paid for this student included qualified elementary/secondary education and post-secondary education. do not enter tuition for qualified elementary/secondary eduction tuition on the Form(s) 1098-T included in the program. Only enter those qualified elementary/secondary expenses in this smart worksheet. EFTA01222483