大学学费，父母报税可以claim American Opportunity Tax Credit。不过如果父母收入超标，
超过18万，就不能抵税了。
What are the income limits for AOTC? To claim the full credit, your modified adjusted gross income (MAGI) must be $80,000 or less ($160,000 or less for married filing jointly). You receive a reduced amount of the credit if your MAGI is over $80,000 but less than $90,000 (over $160,000 but less than $180,000 for married filing jointly). You cannot claim the credit if your MAGI is over $90,000 ($180,000 for joint filers).
两个问题：
1. 父母给孩子交学费算赠予吗？
2. 父母给孩子交学费，这个费用在报税的时候，有税务优惠吗？
多谢！
https://www.irs.gov/forms-pubs/about-publication-970
如果不读英文的，请看google translate
https://www-irs-gov.translate.goog/publications/p970?_x_tr_sl=en&_x_tr_tl=zh-CN&_x_tr_hl=en&_x_tr_pto=wapp
超过18万，就不能抵税了。
What are the income limits for AOTC? To claim the full credit, your modified adjusted gross income (MAGI) must be $80,000 or less ($160,000 or less for married filing jointly). You receive a reduced amount of the credit if your MAGI is over $80,000 but less than $90,000 (over $160,000 but less than $180,000 for married filing jointly). You cannot claim the credit if your MAGI is over $90,000 ($180,000 for joint filers).https://www.irs.gov/credits-deductions/individuals/aotc