When it comes to education tax breaks, it’s important to carefully consider your options, and decide who is going to take what tax break. Parents have to communicate with their kids since the education tax breaks are only allowed to be claimed on either one of your tax returns and not both.
source https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/education/who-should-take-educational-tax-breaks-parents-or-students-11132/
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