You use IRS form 8863 (get the form and instructions here) to claim the American Opportunity Tax Credit, which is based on qualified college expenses that you pay for yourself, your spouse or a dependent for whom you claim an exemption on your tax return.

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You calculate the deduction based on qualified education expenses you pay for yourself, your spouse, or a dependent.

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First, it applies not only to you but can also include your spouse, your dependents, and even a non-spouse, non-dependent beneficiary.

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You may be able to deduct qualified tuition and related expenses that you pay for yourself, your spouse, or a dependent, as a tuition and fees deduction.

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If you have a spouse or partner, or dependent children, provide for them financially.

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Pennsylvania imposes its quirky inheritance tax on every dollar not left to a spouse, with the rate dependent on who gets the money.

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All of the benefits are dependent upon the fact that the deceased spouse has earned adequate quarters of credit with the Social Security system.

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For tax purposes, your spouse is never considered your dependent.

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The most common is to provide for people who are financially dependent on you like children and perhaps a spouse.

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The dependent, if married, must not have filed a joint return with his or her spouse.

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