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IV. Education Credit/Tuition and Fees Deduction
For qualifying individuals, section 25A allows credits6
against tax for qualified tuition and related expenses paid by
the taxpayer during the taxable year. Section 222(a) allows a
taxpayer to deduct an amount equal to qualified tuition and
related expenses paid by the taxpayer during the taxable year.7
Although petitioner asserts that he is entitled to education
credits and/or deductions for his wife’s education expenses that
were incurred in 2001 and 2002, he has failed to substantiate
that assertion. While petitioner has provided credit card
statements dated in 2001 and 2002 reflecting various charges that
appear to have been made to educational institutions, petitioner
has not shown with any particularity what those charges were for,
who they were made with respect to, and, perhaps most
importantly, who made them.8 Petitioner has therefore failed to
demonstrate entitlement to education credits and/or a deduction
for tuition and fees for the 2001 and 2002 taxable years.
6 These credits are called the Hope Scholarship Credit and
the Lifetime Learning Credit. Both are subject to multiple
conditions and limitations that need not be discussed in this
opinion.
7 The deduction is also subject to conditions and
limitations that need not be discussed in this opinion.
8 The credit card statements provided by petitioner do not
contain a name, and petitioner has provided no basis for linking
the credit card to him. In fact, at trial, petitioner admitted
that the credit card belonged to his wife.
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