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previous page Previous Page: Publication 970 - Tax Benefits for Education - Who Is an Eligible Student
next page Next Page: Publication 970 - Tax Benefits for Education - Figuring the Deduction
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p970-028.htm#en_us_publink100020963

Who Can Claim a  
Dependent's Expenses(p39)


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previous topic occurrence Who Can Claim a Dependent's Expenses next topic occurrence

Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must:
  1. Have paid the expenses, and
  2. Claim an exemption for the student as a dependent.
For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. You do this by listing your dependent's name and other required information on Form 1040, line 6c.
IF your dependent is an eligible student and you...AND...THEN...
claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Your dependent cannot take a deduction.
claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction.
do not claim an exemption for your dependent, but are eligible to you paid all qualified education expenses no one is allowed to take a deduction.
do not claim an exemption for your dependent, but are eligible to your dependent paid all qualified education expenses no one is allowed to take a deduction.
are not eligible to claim an exemption for your dependent you paid all qualified education expenses only your dependent can deduct the amount you paid. The amount you paid is treated as a gift to your dependent.
are not eligible to claim an exemption for your dependent your dependent paid all qualified education expenses only your dependent can take a deduction.
taxmap/pubs/p970-028.htm#en_us_publink100020964

Expenses paid by dependent.(p39)


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If your dependent pays qualified education expenses and you can claim an exemption for your dependent on your tax return, no one can take a tuition and fees deduction for those expenses. Neither you nor your dependent can deduct the expenses. For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. This rule applies even if you do not claim an exemption for your dependent on your tax return.
However, if your dependent pays qualified education expenses and no one can claim an exemption for your dependent on his or her tax return, your dependent can take a tuition and fees deduction for those expenses, even if they are paid with the proceeds of a student loan.
taxmap/pubs/p970-028.htm#en_us_publink100020965

Expenses paid by you.(p39)


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If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. If neither you nor anyone else can claim an exemption for a dependent who is an eligible student, the dependent can include any expenses you paid when figuring the amount of his or her tuition and fees deduction.
taxmap/pubs/p970-028.htm#en_us_publink100020966

Expenses paid under divorce decree.(p39)


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Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student.
taxmap/pubs/p970-028.htm#en_us_publink100020967

Expenses paid by others.(p39)


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Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. If the student is your dependent, no one can deduct the payments.
taxmap/pubs/p970-028.htm#en_us_publink100020968

Example.(p39)

In 2008, Ms. Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. For purposes of deducting tuition and fees, Dan is treated as receiving the money as a gift from his grandmother and, in turn, paying his own qualified education expenses.
If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Baker's payment.
taxmap/pubs/p970-028.htm#en_us_publink100020969

Tuition reduction.(p39)


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When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1.
previous pagePrevious Page: Publication 970 - Tax Benefits for Education - Who Is an Eligible Student
next pageNext Page: Publication 970 - Tax Benefits for Education - Figuring the Deduction
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication