家長幫孩子付學費不算在 $19000 Gift Limit 裏，但家長不能把錢直接給孩子，要把學費直接交給學校。
Under the IRS tax code, individuals may pay an unlimited amount for someone's tuition and not be taxed. To make a tuition gift that qualifies for the federal gift tax educational exclusion, you can't give the money directly to a student, you must make the tuition payment directly to the student's school.
