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Appendix A Data Element Lists TREx uses a single XML extract file schema for both student record and high school transcript data elements. Not all data elements are used for both record types. There
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What is Section 2.4 Student Category Data Submission ... Form?

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The Section 24 student category refers to a specific classification used in tax regulations that allows students to claim certain deductions or credits related to their education expenses.
Students who incur qualifying education expenses and wish to benefit from available tax deductions or credits related to their studies need to file under the Section 24 student category.
To fill out the Section 24 student category, students must provide details of their educational expenses, including tuition, fees, and other relevant costs, on the appropriate tax form, typically Form 8863.
The purpose of the Section 24 student category is to provide financial relief to students by allowing them to deduct certain educational expenses on their taxes, thus lowering their overall tax liability.
Taxpayers must report information such as the amount of qualified education expenses, the name of the educational institution, the student's enrollment status, and their Social Security number.
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