Private school tuition

May 31, 2007 5 Replies

My pain management doctor asked me if there was any way he could deduct his children's K-12 private school tuition. My first response was "I tell you after you take the needle out of my back." Instead of telling him "It depends", I told him "Generally, no", but I would back to him.



Are there any situations for which K-12 private school tuition would be deductible? He lives in Baltimore City so he could argue the schools are unsafe.



Since his wife is a University Professor (assume 70K), my thought is his Schedule C deductions are close to being phased out.



Any ideas?



Dick



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For federal taxes, the short answer is no.

I work for a private university and this question comes up quite a bit for us. Any time tuition is paid for an individual, the transaction is fee for services. So give up right now on trying to characterize the payment as a gift, because it won't work and the IRS gets cranky if you try it. For children under 12, any fees related to activites after the normal school day may qualify for dependent care. State credits exist in, I believe, Minnesota, Iowa and Arizona. Many other states, including Maryland, are considering credits. Your doctor may find that pursuing a state tax break more profitable than trying anything iffy on his federal return.

-Crystal

I've seen them tucked under Medical Expenses when either there is a medical component to the school (diabetes or ADHD issues). I know some have tried to use Charitable Deductions (religious schools) although the IRS has specifically quashed that route.

-- Bruce Davidson Cantor, CPA, JD Admitted in Colorado

I have had them accept private school tuition and tithing in IRS collection cases (and Offers) where either of them were a condition of employment for a teacher, minister or church or school employee. However, it is not deductible as far as I know. I was on the school board for a church-run school and I tried to convince them to allow contributions to the church to be designated for the school. It did not fly.

Not even the unsafe streets of Bal'mer will cut him any slack; not Gay street; nor Loch Raven Blvd, nor Belair, or Northpoint. If that tuition were deductible, it would also apply here in Smiths Station, AL and Refroe GA and KY.

Schedule C deductions being phased out? Could you explain, please? ChEAr$, Harlan (taking "pain medication" of a different type at Happy Hour.

Moderator: Obviously the OP had some bad ice in his drink. He must have Schedule A.

Generally no.

There, we agree.

If he has an ESA or such, he can use the funds in it to pay many K-12 expenses.

If the child has a medical or mental condition that a physician states can be alleviated or stabalized by attendance at the school then it could be a deductible medical expense. If the child is employed, say as a model or tennis pro or musician or Webpage designer, and earning good money, then payments for courses to maintain or improve skills could be argued to be 2% employee business expenses on child's return. Hey, I'm trying to be creative here :^)

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