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New Member
posted Jan 3, 2025 7:11:14 PM

How do I deduct the tax credit for hosting an exchange student

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2 Replies
Level 15
Jan 3, 2025 7:26:36 PM

 

 

 
 
 
 
 
 
 
 
 
 
 
 
 

 

New Member
 

How do I get the tax credit for hosting a foreign exchange student?

I was told there is a tax credit or deduction for hosting, but I am not seeing how/where to do this.
 
 
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Expenses Paid for Student Living With You

 

You may be able to deduct some expenses of having a student live with you. You can deduct qualifying expenses for a foreign or American student who:

  1. Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student,
  2. Isn't your relative (defined later) or dependent (also defined later), and
  3. Is a full-time student in the twelfth or any lower grade at a school in the United States.

You can deduct up to $50 a month for each full calendar month the student lives with you. Any month when conditions (1) through (3) are met for 15 or more days counts as a full month.

Level 15
Jan 4, 2025 5:32:54 AM

Q. Where can I report my deduction? 

A.  The deduction is an itemized deduction reported as a charitable contribution. 

  • Federal Section 
  • Deductions
  • Itemized Deductions
  • Gifts to Charity
    • Non-Cash Donations (more than $500) if claiming more than $500
    • Non-Cash Gifts to Charity (if claiming less than $500)

Reference: https://support.taxslayer.com/hc/en-us/articles/360057546912-What-expenses-can-I-claim-for-my-Foreign-Exchange-Student

 

If you are paid by the  “qualified organization”  to host the student, then the income and deductions are reported differently.