Yes, here are the rules for Tuition and fee expenses. A subtraction of up to $6,972 (per student) is available for tuition paid for the taxpayer, spouse on a joint return, and children who are dependents. The tuition must have been paid during 2020 to attend any of the following.
• Classes in Wisconsin at a school which qualifies as a university, college, or technical college (any school with a curriculum leading to a diploma, degree, occupational or vocational objective).
• Classes in Wisconsin at other post-secondary (post-high school) schools that have been approved by the Wisconsin Educational Approval Board.
• Classes in Minnesota at a public vocational school or public institution of higher education in Minnesota under the Minnesota/Wisconsin tuition reciprocity agreement.
• Classes outside Wisconsin provided the tuition is paid to a university, college, or technical college located in Wisconsin.
The subtraction does not apply to tuition paid to pre-schools or elementary or secondary schools (for example, grade schools and high schools). The subtraction applies only to tuition and mandatory student fees. A subtraction is not available for expenses paid with tax-free funds.
The question then becomes did the mom pay the college directly or gift the money to your wife who then chose to use it for tuition? If a gift, you can claim the expense. In 2020, you can gift up to $15,000 with no tax consequences per person. If the giver has an estate below $11 million, I would not worry about any further tax implications.
@ramiroconejo
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