I have searched the forum but have not seen this situation. TTB 12-2 says TP's can claim expenses "they paid, paid by dependent students, including direct payment to the school by grandparents or other third parties that are treated as paid by the student." Client has dependent daughter in first year of college whose tuition was paid directly to the school from an educational trust set up by grandparent(s), now deceased. Will this qualify for deduction by TP? I say yea.
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