Examples for 2011 and forward |
If dependent is either home-schooled or attends a public school: |
If dependent attends a school that qualifies for the deduction for elementary and secondary school tuition: |
1 dependent with expenses that exceed $10,000: |
The deduction is limited to $5,000. |
The deduction is limited to $5,000. |
If one dependent’s expenses are $8,000 and the second dependent’s expenses are $12,000: |
If both dependents is either home-schooled or attends a public school, the total deduction allowed is $4,000 for the first dependent and $5,000 for the second dependent for a total deduction of $9,000. |
If both dependents attend a nonpublic school, the total deduction allowed is $5,000 for the first dependent and $5,000 for the second dependent for a total deduction of $10,000. |
If one dependent’s expenses are $8,000 at a public school and the second dependent’s expenses are $12,000 at a qualifying nonpublic school: |
The deduction allowed is $4,000 for the first dependent, |
And $5,000 for the second dependent. |
If a dependent attended a qualifying nonpublic school and the expenses are $9,000 and attended a public school in the fall and the expenses are $1,500: |
The second deduction would not be allowed since the dependent reached the limit of $5,000. |
The deduction allowed is $5,000. |
If a dependent attended a public school and the expenses are $1,500 and in the fall attends a qualifying non public school and the expenses are $9,000: |
The deduction allowed is $750 for attendance at a public school, |
And the deduction allowed is $4,250 for a total deduction of $5,000. |
If the dependent attended 2 different schools qualifying for the same deduction and the dependent’s expenses exceed $10,000: |
The deduction is limited to $5,000. |
The deduction is limited to $5,000. |