A recent post made me look up some info in Pub.970.
I didn't know that there is a major difference in who can claim this deduction as opposed to the education credits.
If the dependent paid the education expenses or is deemed to have paid it no one can claim the deduction. Only if parents actually paid it for their dependent they can claim it.
For the credits the parents can claim even if they didn't pay.
I didn't know and thought some other preparers might not know either. Maybe I just misread?
I didn't know that there is a major difference in who can claim this deduction as opposed to the education credits.
If the dependent paid the education expenses or is deemed to have paid it no one can claim the deduction. Only if parents actually paid it for their dependent they can claim it.
For the credits the parents can claim even if they didn't pay.
I didn't know and thought some other preparers might not know either. Maybe I just misread?
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