turbotax icon
cancel
Showing results for 
Search instead for 
Did you mean: 
turbotax icon
cancel
Showing results for 
Search instead for 
Did you mean: 
turbotax icon
cancel
Showing results for 
Search instead for 
Did you mean: 
turbotax icon
cancel
Showing results for 
Search instead for 
Did you mean: 
Announcements
Event: Ask the Experts about your refund > RSVP NOW!
Close icon
Do you have a TurboTax Online account?

We'll help you get started or pick up where you left off.

Dental School Expenses

I am helping my daughter with her 2023 taxes.  The first half of the year, she was still in dental school.  In order to graduate, she had to pay for some patients' dental expenses to meet the requirements for her graduation.  Are these expenses deductible as qualified education expenses?  Also, she had to pay for mock board materials such as mock teeth and fake jaws required by her school for a practice board exam needed for a grade in one of her courses.  Are these deductible as well?

Connect with an expert
x
Do you have an Intuit account?

Do you have an Intuit account?

You'll need to sign in or create an account to connect with an expert.

1 Best answer

Accepted Solutions
Vanessa A
Employee Tax Expert

Dental School Expenses

If the board items were required course material (similar to being required to buy a book) then yes, it would be an eligible education expense.  

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post

4 Replies
Hal_Al
Level 15

Dental School Expenses

None of those expenses would qualify for an education credit (there is no deductions for education expenses. 

 

Graduate students are only eligible for the Lifetime Learning Credit(LLC) which is less generous and include fewer expenses that the American Opportunity Credit (AOC).  The LLC is only good for Tuition and fees that go  in box 1 of the 1098-T. Unlike, the AOC, course materials do not qualify. 

AmyC
Expert Alumni

Dental School Expenses

Only if the expenses were required for enrollment but not for graduation. Pub 970 states: For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

Dental School Expenses

Thanks for pointing me to publication 970.  Within the publication, it had this example:

Example 1.

Jackson is a sophomore in University V's degree program in dentistry. This year, in addition to tuition, Jackson is required to pay a fee to the university for the rental of the dental equipment that will be used in this program. Because the equipment rental fee must be paid to University V for enrollment and attendance, the equipment rental fee is a qualified expense.

It seems like the materials my daughter paid to the dental school for the practice board items needed for a grade in that specific class would qualify.  Do you agree?

Vanessa A
Employee Tax Expert

Dental School Expenses

If the board items were required course material (similar to being required to buy a book) then yes, it would be an eligible education expense.  

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
message box icon

Get more help

Ask questions and learn more about your taxes and finances.

Post your Question
Manage cookies