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Qualifying Child

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For the K-12 Education Subtraction and Credit

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To claim education expenses for the K-12 Education Subtraction or Credit, you must have a qualifying child.

What is a qualifying child?

Your child is a qualifying child for the subtraction and credit if both of these apply:

  • Your child attended kindergarten through 12th grade during the year
  • Your child meets the federal definition of qualifying child used for the Earned Income Credit

Can more than one person claim the same child?

Only one person may claim education expenses paid for that child. You and the other eligible individual must decide who will claim the subtraction or credit. If you cannot decide, the federal tie-breaker rule applies.

Whoever claims the subtraction or credit may only use the expenses they actually paid. You may not claim expenses the other person paid, and they may not claim expenses you paid.

For more information, see the Qualifying Child Rules  page on the IRS website.

Do I qualify if I'm a student who bought my own school supplies?

No. You may only claim expenses you paid for a qualifying child when claiming the subtraction or credit.

For more information, see Income Tax Fact Sheet 8 - K-12 Education Subtraction and Credit.

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