peekston 发表于 2025-04-02 23:35 it has a question: did you pay at least half of your expense? 就是你孩子的收入至少要有一半他的花费吧。
我读了IRS的文件。 即使父母教的学费， 也算学生教的。 Expenses paid by a third party. Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Therefore, you're treated as having paid expenses that were paid by the third party. For more information and an example, see Who Can Claim a Dependent's Expenses in Pub. 970, chapters 2 and 3.
以前家长把他当DEPENDENT。 今年发现如果他自己独立报这个CREDIT很多。
可以拿。但是要看收入跟学费的数字。比如你孩子收入两万，算下来如果只有５００ 的稅，那么这５００稅免掉，剩下的２４００－５００＝１９００， 按４０％返税。 但是如果算下来要交２４００的稅，那他就能拿到全部的免税２４００，就是交税为零。
it has a question: did you pay at least half of your expense? 就是你孩子的收入至少要有一半他的花费吧。
tax credit有两种：refundable（把所有应交税抵完还能倒贴）和non-refundable（只能把税抵完，不倒贴） 比如child tax credit是non-refundable，additional child credit是refundable。 American Opportunity是refundable。
我也是这么理解的，如果家长付了超过一半的开销，可以declare 孩子是dependent。同时孩子可以独立报税，拿tax refund ，但是那个American opportunity credit 没法拿
我读了IRS的文件。 即使父母教的学费， 也算学生教的。 Expenses paid by a third party. Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Therefore, you're treated as having paid expenses that were paid by the third party. For more information and an example, see Who Can Claim a Dependent's Expenses in Pub. 970, chapters 2 and 3.