thanks again. I will check into the Tax Court cases. There was definitely a section in the contract stating that the stipend/bonus would have to be repaid if he did not work there (not sure about length of time but I will check), however, we did have every intention of fulfilling the contract and therefore we were not viewing the money as a loan but I guess as more of an advance on his salary?
So if it turns out it does not qualify for the credit due to him not having an unrestricted right, this means it's basically lost I think? Because there's no way we are going to itemize past $24k...
