Question

Zach (age 44) and Kelly (age 44) have been married for 24 years. They have twin sons, Albert and Samuel (both age 22). Albert is a full-time student at the University of XXX," In 2019, he earned wages of $12,000. Albert lives at home and his tuition and fees are completely covered by his wrestling athletic scholarship (the scholarship only covers tuition and fees). Albert provides 50% of his own support and his parents provide 50%. Samuel is unemployed, but is taking college courses on a part-time basis and lives at home with Zach and Kelly (his parents provide 100% of his support). Zach and Kelly paid $5,000 in tuition for Samuel’s part-time classes.

1) is Albert required to file tax return?

2) is the $5000 tuition paid by Zach and Kelly deductible on their 2019 Tax return? If so, what kind of deduction is this? For AGI? From AGI? Itemized deduction?

Answer 1

Part A

No, Albert is required to file a tax return because he has earned income, but he can be claimed as dependent by Zach and Kelly. He meets the age test (being of age 22, but full-time student), and he also the support test. Albert’s job provides only 50% support, not more than that.

Part B

Yes, the $5000 tuition paid by Zach and Kelly is deductible on their 2019 Tax return because the tuition fees are paid for Samuel and Samuel can be claimed as dependent (qualifying relative). Samuel is above 19, part-time student. He has no income. He lives with Zach and Kelly and they provide100% support to him. The proportion of tuition fees can be claimed as the above the line deduction or “For AGI” deductions as it is deducted from the gross income to find Adjusted gross income.