Education Below the Graduate Level
You are an employee of the eligible educational institution.
You were an employee of the eligible educational institution, but you retired or left on disability.
You are a widow or widower of an individual who died while an employee of the eligible educational institution or retired or left on disability.
You are the dependent child or spouse of an individual described in (1) through (3), above.
Child of deceased parents. For purposes of the qualified tuition reduction, a child is a dependent child if the child is under the age of 25 and both parents have died.
Child of divorced parents. For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents.
Solution Articles:
This information applies to all years of the UltimateTax software.
