2006 Tax Return - T&F missed

[zeros]

I was reviewing client's tax return for 2006. New to me. He had a daughter in 2nd year college. The previous preparer entered info to take the Hope Credit. Their income was high and only a portion of the Hope Credit was applicable. I would have taken the T&F deduction instead. Am I correct on this?

[KBTS]

Enter the return into your software for 2006 and see what results you get. If the tuition and fees deduction would result in a higher refund, advise the client and offer to prepare the 1040X. Make sure all the qualifications were met to actually take the tuition and fees deduction - maybe there was a reason the other prepare took the Hope.

[Bucky]

I think it depends on who paid for or will pay for tuition. The Hope can be paid by anyone and still be taken by the taxpayer claiming the dependent. It is my understanding the T&F can only be taken if the taxpayer paid or is responsible for payment of tuition.