foreign exchange student

[littleman]

A taxpayer is sponsoring a foreign exchange student from Cambodia. The foreign exchange student is also the taxpayer's nephew. The student is currently living with the taxpayer and did so throughout the entire year of 2006. The taxpayer has paid $5893 in school expenses for the student in 2006 as well as providing the day-to-day support of the student.

Can the taxpayer deduct these school expenses (if so, where)? Is there a way to claim the student as a dependent?

[S T]

Charitable Contribution Rules

Looks like the situation fails under the charitable Contribution Rules, because the "foreign exchange student" is a relative, Pub 526, page 4 and 5.

Dependency check TB page 3-15 chart. Fails if not a US Citizen, etc.

Sandy

[CarolToppCPA]

No deduction for school tuition

School tuition is almost never deductible excpet for unusual cases where medical treatmant and school tuition is mixed (think rehab facility) and then its a medical deduction.

I hosted an exchange student for 3 months and nothing (food, travel, etc) was deductible. You volunteer to be a host out of kindness/world peace/cross culture friendship, etc..

Carol