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1.5. rezultāts no 25.
... parent ( or other taxpayer ) claims a student as a dependent , any qualified tuition and related expenses paid by the student are treated 92 Sec . 25A . The Hope credit generally may not be claimed against a taxpayer's alternative ...
United States. Congress. Joint Committee on Taxation. as paid by the parent ( or other taxpayer ) for purposes of determining the amount of qualified tuition and related expenses paid by such parent ( or other taxpayer ) under the ...
... parent or other taxpayer , the student may not claim the Lifetime Learning credit for that taxable year on the student's own tax return . If a parent ( or other taxpayer ) claims a student as a dependent , any qualified tuition and ...
... parent may elect to include the child's unearned income on the parent's return . The application of the kiddie tax may increase ( but will not decrease ) the amount of tax to be paid on the child's income . The parental election may ...
... parent . The kiddie tax applies regardless of whether the child may be claimed as a dependent on the parent's return . The kiddie tax is calculated by computing the " allocable parental tax . " This involves adding the net unearned ...