申请费属于“Qualified Higher Education Expenses”吗

Haas07

不好意思，问一个版外话题，也许在北美的CDer用得上
今年申请了不少学校，申请费用去不少，外加GMAT送分费
考虑在今年的TAX RETURN中deduct这部分，不过GOOGLE了一下相关内容，没有明确信息
请问这些费用是否属于“Qualified Higher Education Expenses”
谢谢!

neo1001

问问申请acct的兄弟们。。。

enviro

good question,

the answer is NO for application fee and test fee

Haas07

谢谢

enviro

no sweat

czhuang

好久不见Enviro了，收到Offer了吗？

shoegal

这个是Itemized deduction里面的吗？学过的都忘记了，复习一下。。

ProfCPA

好像填NR的话不能deduct education expenses的

enviro

Profcpa, have u been in USA for more than 5 years,? if so, u cannot use 1040nr even though u r still a full time student.

whether for nr or 1040a, or 1040 individual return, test fee or application fee is not edu expense, u do not have 1098-t form from the US institution. tuition exp is deductible for AGI or for tax credit for those people whose AGI is below abt 58,000$, the max deductible is 2000$ 

only if u r self employed,(eg, u open a small cpa firm), u can deduct test fee (like for CPA, CFA, CFP, directly business related test) for business expense, which it is itemized.

I am a CPA, but not 100% sure abt what I said.

ProfCPA

I have been here for less than 5 years, hehe. I think your answer is right...