세금 | 학비 세금공제
페이지 정보
Tim6129관련링크
본문
할머니님이 2013-07-23 23:13:22.0에 쓰신글
>
>손녀딸이 법대를 다녀 내가 작년에도 tuition 조금 넘는 5 만불을
>페이 했는데,
>
>이번에도 가을 학비가 2만 4천불정도 나와서
>내가 페이하고 싶습니다.
>
>2013 년도가을 학비 봄학비 내가 페이해주고
>세금 공제를 받을 수 있는지 궁금합니다.
>
>어떻게 해야 Max 의 세금을 공제 받을 수 있는지요?
손녀딸의 법대학비를 할머니세금보고시 공제받으실려면,할머니께서 법대생인 손녀딸을 할머니의 부양가족, as your dependent on your tax return,으로 세금보고시에 포함시키셔야합니다. I mean to claim a tax deduction for the cost of your granddaughter’s law school education, you must be eligible to claim her as your dependent on your return. The tax law requires that you satisfy all tests of the qualifying child or qualifying relative rules before claiming a dependency exemption for your granddaughter. However, you can only use the qualifying relative rules once you determine that your granddaughter isn’t a qualifying child. If your granddaughter is over the age of 18, but not older than 23, you can claim her as a qualifying child only if she’s a full-time college student at the end of the tax year. In addition, she must reside with you for more than half of the tax year. However, if she goes away to college, you can still treat her as residing with you during those periods, provided your home is the place she always returns to when not at school. Lastly, your granddaughter cannot provide the financial resources for more than half of her living expenses, regardless of whether the majority of her support comes from you or another individual. When you are unable to claim your granddaughter as a qualifying child, you can evaluate your eligibility under the qualifying relative rules. The IRS doesn’t require your granddaughter to reside with you; however, unlike the qualifying child requirements, you must contribute more than half of the funds necessary to pay for her living expenses, which in addition to her housing, food and transportation include college tuition. The qualifying relative rules impose a gross income test that disqualifies your granddaughter from being your dependent, and thereby precludes your from taking a deduction for her college costs, if she earns $3,800 or more of income that isn’t tax-exempt. Satisfying the requirements of either set of dependent rules allows you to claim the tuition and fees deduction on your federal income tax return. As long as your granddaughter enrolls in at least one course at a school eligible to participate in the federal student aid program, you can deduct up to $4,000 of her tuition and fees. However, the IRS allows you to deduct only the tuition and fees that you pay for. If your granddaughter uses student loan funds or personal savings to pay her college tuition, you cannot claim the deduction for her, nor can she claim the deduction on her own return. The tuition and fees deduction allows you to deduct from your taxable income the amount of qualified costs you paid for a dependent. To claim the deduction you, or your spouse if filing jointly, are required to have paid the costs directly to the college. You cannot claim any payments made by your granddaughter, even though she may be your dependent. You can claim up to $4,000 in deductions if your income, AGI, is not more than $65,000, or $130,000 if filing a joint return. Your maximum deduction falls to $2,000 if your income is above those amounts, but not more than $80,000, or $160,000 if filing jointly.
>
>손녀딸이 법대를 다녀 내가 작년에도 tuition 조금 넘는 5 만불을
>페이 했는데,
>
>이번에도 가을 학비가 2만 4천불정도 나와서
>내가 페이하고 싶습니다.
>
>2013 년도가을 학비 봄학비 내가 페이해주고
>세금 공제를 받을 수 있는지 궁금합니다.
>
>어떻게 해야 Max 의 세금을 공제 받을 수 있는지요?
손녀딸의 법대학비를 할머니세금보고시 공제받으실려면,할머니께서 법대생인 손녀딸을 할머니의 부양가족, as your dependent on your tax return,으로 세금보고시에 포함시키셔야합니다. I mean to claim a tax deduction for the cost of your granddaughter’s law school education, you must be eligible to claim her as your dependent on your return. The tax law requires that you satisfy all tests of the qualifying child or qualifying relative rules before claiming a dependency exemption for your granddaughter. However, you can only use the qualifying relative rules once you determine that your granddaughter isn’t a qualifying child. If your granddaughter is over the age of 18, but not older than 23, you can claim her as a qualifying child only if she’s a full-time college student at the end of the tax year. In addition, she must reside with you for more than half of the tax year. However, if she goes away to college, you can still treat her as residing with you during those periods, provided your home is the place she always returns to when not at school. Lastly, your granddaughter cannot provide the financial resources for more than half of her living expenses, regardless of whether the majority of her support comes from you or another individual. When you are unable to claim your granddaughter as a qualifying child, you can evaluate your eligibility under the qualifying relative rules. The IRS doesn’t require your granddaughter to reside with you; however, unlike the qualifying child requirements, you must contribute more than half of the funds necessary to pay for her living expenses, which in addition to her housing, food and transportation include college tuition. The qualifying relative rules impose a gross income test that disqualifies your granddaughter from being your dependent, and thereby precludes your from taking a deduction for her college costs, if she earns $3,800 or more of income that isn’t tax-exempt. Satisfying the requirements of either set of dependent rules allows you to claim the tuition and fees deduction on your federal income tax return. As long as your granddaughter enrolls in at least one course at a school eligible to participate in the federal student aid program, you can deduct up to $4,000 of her tuition and fees. However, the IRS allows you to deduct only the tuition and fees that you pay for. If your granddaughter uses student loan funds or personal savings to pay her college tuition, you cannot claim the deduction for her, nor can she claim the deduction on her own return. The tuition and fees deduction allows you to deduct from your taxable income the amount of qualified costs you paid for a dependent. To claim the deduction you, or your spouse if filing jointly, are required to have paid the costs directly to the college. You cannot claim any payments made by your granddaughter, even though she may be your dependent. You can claim up to $4,000 in deductions if your income, AGI, is not more than $65,000, or $130,000 if filing a joint return. Your maximum deduction falls to $2,000 if your income is above those amounts, but not more than $80,000, or $160,000 if filing jointly.
작성일2013-07-24 15:22
등록된 댓글이 없습니다.
