Education & Work-Related Expenses
This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
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 (PDF) , 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 (PDF), 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 (PDF), 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 (PDF), Charitable Contributions,Publication 561 (PDF), Determining the Value of Donated Property; Form 8283, Noncash Charitable Contributions; and its instructions, and Tax Topic 506, Contributions.
References:
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