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Thanks for responding!!   This is on my parents 2019 personal return and the amount on line 31 of form 8863 page 2 is $7895.  (educational expenses).

 

The only clue of what this did to the total tax due was the IRS saying our calculation of $6563 and their calculation was $8142. A difference of $1579.    Is this the amount our educational expenses would have saved us had they allowed it?