The § 222 deduction for tuition and related expenses is available:
A) Only if the taxpayer itemizes deductions from AGI.
B) To deduct that portion of the tuition in excess of that allowed under the lifetime learning credit.
C) To cover the tuition of a son who does not qualify as taxpayer's dependent.
D) Only if job related.
E) None of these.

Question

Quizplus · Accepted Answer

The § 222 deduction for tuition and related expenses is an above-the-line deduction, meaning it is available regardless of whether the taxpayer itemizes deductions. It is not limited to job-related expenses or dependent qualifications.

The § 222 Deduction for Tuition and Related Expenses Is