Other deduction possibilities include certain storage use, rental use, or daycare-facility use.

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But a parent could in the same year claim say, the American Opportunity for each of two children, or American Opportunity for one child and a tuition deduction for the other.

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Although the law prohibits one spouse from itemizing deductions if the other spouse claims the standard deduction (section 63(c)(6)(A)), registered domestic partners are not spouses as defined by federal law and this provision does not apply to them.

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