[hga]

Ah, "can" was too strong, "saves money over taking the standard deduction" is what I meant.

I noticed something about a 2% haircut when skimming Wikipedia's entry on this, don't know if it would apply. Properly filling out a Schedule A would also cost, either in paying a preparer or opportunity cost in learning how to do it.

[originofspecie]

Agreed. These write offs were more of an after thought. It looks like she could also write off her educational costs as long as they are to "advance her career", which would effectively bring her gross taxable income pretty darn low and keep the financial aid coming.

That is, of course, if she is footing the bill like she says and her parents aren't helping her out.