Study expenses of children
Only pure study expenses are eligible for a tax deduction. The deduction is limited to USD 5,587 per child. The deduction for a married taxpayer is USD 11,174 per child. “Pure study expenses” are defined as the expenses for school fees or tuition fees, books, and other mandatory lesson materials. Expenses of computers, printers, audio equipment, musical instruments, and such are explicitly excluded from the tax deduction.
Deductible expenses also include the expenses of one return ticket per child per year paid by the parent if the child studies abroad.
Please note! You can qualify for a tax deduction if you can demonstrate that your child does not receive, or only receive partial, study financing and that you have paid the study expenses or part thereof that need to be considered.
Even if your child receives full study financing, you could qualify for a tax deduction if you can demonstrate that the study financing is not sufficient to fully cover the study expenses and you have paid part of these expenses.
Studying elsewhere
If the student attends a programme in, for example, the United States or elsewhere, you must, upon request, submit official proof of enrolment at the school, a specification of the tuition fees, and the book list for the academic year in question with associated proof of payment. You must make sure to keep these documents.
Please note! Only the following expenses can be deducted as study expenses:
- school or tuition fees;
- books;
- mandatory lesson materials;
- one airline ticket per child per year.
Please note! You must submit the following substantiating documents upon request. A message form of the ‘Informatie Beheer Groep’ in Groningen for a child studying in the Netherlands or Caribbean Netherlands, which lists the study programme of the child and the study financing received. Or an I-20 form for a child studying in the United States of America and a statement by the study financing body stating the amount in study financing received by the child. You must also enclose proof of enrolment of the educational institute for children aged 16 years and up, upon request.
You must also provide the substantiating documentation and a specification of the expenses incurred by you, upon request.