NO. 美国人算数可能不行，这种概念门儿清。

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

• 你引用的这个与他没一点关系。 他是因为收入过高不能退税。 -xsz- ♂ (0 bytes) () 06/18/2017 postreply 17:48:09

• 你说的不错。但是最后一段就是适用他孩子的。这就是为什么说美国人门儿清。 -hello2002- ♀ (74 bytes) () 06/18/2017 postreply 23:26:23