NO. 美國人算數可能不行，這種概念門兒清。

Introduction. You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). You can't claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return.

From IRS website.

所有跟帖： 

• got it, thanks. -yma16- ♂ (0 bytes) () 06/17/2017 postreply 17:29:57

• 你引用的這個與他沒一點關係。 他是因為收入過高不能退稅。 -xsz- ♂ (0 bytes) () 06/18/2017 postreply 17:48:09

• 你說的不錯。但是最後一段就是適用他孩子的。這就是為什麽說美國人門兒清。 -hello2002- ♀ (74 bytes) () 06/18/2017 postreply 23:26:23