Hi,
Section 8 states that "only the person actually making the payments is entitled to the deduction." However, it goes on to state, "In no case may a deduction for the same tuition payment be taken by both the taxpayer and his or her dependent on both their individual income tax returns."
Does the second portion mean a student CAN take the deduction even if their parents paid their tuition, as long as the parents are not taking the deduction?
