3.2 Itemized Deductions/Standard Deductions: Education & Work-Related Expenses
I have a child attending a private Catholic grade school. Is any
or all of the tuition I pay deductible or a tax credit?
Other than a medical deduction for tuition in the case of a special school
for physical or mental disability, tuition for primary or secondary education
is neither deductible as an educational expense nor as a charitable contribution,
and there are no tax credits for the tuition. You cannot take a charitable
deduction for tuition, or for amounts you pay instead of tuition, even if
you pay them for children to attend parochial schools or qualifying nonprofit
day-care centers. You also cannot deduct any fixed amount you may be required
to pay in addition to the tuition fee to enroll in a private school, even
if it is designated as a "donation." For more information, refer to Publication 526 , Charitable Contributions.
Starting in 2002, you can use distribution from a Coverdell Education Savings
Account (formerly, Education IRA) for primary school tuition if other requirements
are met. For more information, refer to Publication 970, Tax Benefits
for Higher Education; and Tax Topic 310 Coverdell Education
Savings Accounts.
References:
If your child is diagnosed as having Attention Deficit Disorder
ADD and cannot function in a public school setting and must be sent to a private
school, can the cost of the private school be deducted from your taxes?
The expense would not be deductible as an education or a child care expense.
The facts and circumstances will determine if the cost of the private school
qualifies as a medical expense.
Under limited circumstances, you may be able to treat as medical expenses
all or part of the tuition or fees you pay to a special school for a child
who has severe learning disabilities caused by mental or physical impairments,
including nervous system disorders. Refer to Publication 502, Medical
and Dental Expenses. Your doctor must recommend that the child attend
the school, and the main reason for using the school must be its resources
for relieving the disability.
References:
3.3 Itemized Deductions/Standard Deductions: Gifts & Charitable Contributions
I donated a used car to a qualified charity. I itemize my deductions,
and I would like to take a charitable contribution for the donation. Do I
need to attach any special forms to my return? What records do I need to keep?
If you claim a deduction on your return of over $500 for all contributed
property, you must attach a Form 8283 (PDF), Noncash
Charitable Contributions, to your return. If you claim a total deduction
of $5,000 or less for all contributed property, you need only complete Section
A of Form 8283. If you claim a deduction of more than $5,000 for an item or
a group of similar items, you generally need to complete Section B of Form
8283 which requires a qualified appraisal by a qualified appraiser.
You will need to obtain and keep evidence of your car donation and be able
to substantiate the fair market value of the car. If you are claiming a deduction
of $250 or more for the car donation, you will also need a written acknowledgement
from the charity that includes a description of the car and a statement of
whether the charity provided any goods or services in return for the car and,
if so, a description and estimate of the fair market value of the goods or
services.
For more information on these requirements, refer to Publication 526, Charitable
Contributions, Publication 561, Determining the Value of Donated
Property; Form 8283, Noncash Charitable Contributions; and its instructions,
and Tax Topic 506, Contributions.
References:
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