回複：報稅問題，stp請進，謝謝回答

Tuition is NOT tax-exempt but you can take either a deduction or a tax credit, depending on which one you get more benefit. As far as the state, if you are going to stay in the state that you moved, you can file partial resident for both state. If you will return to the previous state, that's another issue. Since your wife does NOT have income, I don't think it's really matters that she lives in the previous state for the whole year, unless you want to be treated as full-year resident in your previous state for tax saving purposes and file non-resident in the other state. You'll have to read the instructions for each state, because they all have different laws.