Taxpayer supports girlfriend and their daughter. Girlfriend is going to school and has tuition expenses. Can TP deduct on Form 8917? TP doesn't have enough tax liability to use an education credit. Have the qualifications changed for this deduction and this new form?
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If TP doesn't have enough tax to benefit from an education credit how would TP benefit from a tuition and fees deduction? -
It makes a difference on the state return. But for would it be deductible under the circumstances?Comment
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Technically
she and her daughter are not "dependents". And can not be included on his tax return. They fail the "relationship" test.Nor can their expenses be included on the tp's return. Take a look at TTB section 3-15 (I think)Comment
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Why not? Daughter is his daughter. Girlfriend lived with him all year and only made $800. He has a good job and pays all household expenses. GF would be qualifying relative. I think she meets all requirements.Comment
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Sorry JenO I missed
the part where it's "his" daughter. But he still can not take his grilfriend's tuition as an expense on his 1040. She has to be kin somewhere down the line. And like David1980 said, if he doesn't have the tax liabilty, then even "if" he could have taken tuition, there is nothing to apply it against. Hope this is clear. Sometimes in haste I forget to put things down correctly.Comment
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Sounds like they'd be his dependents. Check TTB 12-2 for educ benefits. "Eligible student" is defined there as taxpayer, spouse, or "dependent claimed on taxpayer's return." Don't see where kinship is requirement. May be in pub 970.Last edited by BP.; 02-29-2008, 02:11 PM.Comment
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BP, you're right
Elgible Student:
Taxpayer, spouse, or dependent claimed
on taxpayer’s return:
• Enrolled in one or more courses at an
eligible educational institution.
• Has a high school diploma or GED.
When I said "kin" I used a slang term. I stand to be corrected in-as-much as it should have read taxpayer, spouse or dependent claimed on tp's return.
ThanksComment
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