My 19 year old son is a freshman. I got a 1098-T for his tuition. His tuition is being paid out of a 529 in his name. (yeah, that is a crappy way to do it, but there were good reasons for it at the time.) He will not have significant income in
2006, though he will in 2007. I will have good income in both years. Can he take advantage of any deductions for his payments? Can I? (I did not pay for anything except incidentals like books.)
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