Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Education Credits Workout

Qualifying Expenses

Case Study 4: Kiddie Tax

Juan, a student, receives a grant equal to his qualifying education expenses. He otherwise has no filing requirement. He has $11,000 from a summer job, $4,000 education expenses, and a $4,000 Pell grant. Juan's parents file a return claiming Juan as a dependent and he has income that is within the allowable range for the American opportunity credit.

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Juan.
Pub 4012 Determining Qualified Education Expenses
Publication 970

Pub 4012 Determining Qualified Education Expenses

Publication 970