I'm American and I Paid Tuition Fees in the States, Can I Deduct Tuition Fees from My Income?

Whether tuition fees paid to children's foreign schools are eligible for education expense deduction.

In 1997, NTS refused to deduct tuition fees paid overseas by a foreigners(resident in Korea).

Corporate 46,013-3603

Year of Vestment : 1994

Production Date : 1994.12.30.

Applicable Laws and Regulations

Article 61(4) of the Income Tax Act and Article 116(4) of the Enforcement Decree of the Income Tax Act4

Key Message Reply Details

• Point

In the case of your inquiry, if a foreign resident (excluding a daily wage worker) with earned income spends his or her child's education expenses on a school in a foreign country, the education expenses can be deducted if the school is a school of the same nature as an elementary, middle, and high school under the Education Act of Korea.

answer

In the case of your inquiry, if a foreign resident (excluding a daily wage worker) with earned income spends money on his or her child's education at a school in a foreign country, the school must be considered an elementary and secondary school in accordance with the Education Act of Korea. If the school is of the same nature as a high school (confirmed by the head of the diplomatic mission overseas), education expenses can be deducted.

Questions: Can the education expenses incurred by foreign workers working in Korea for their children attending school abroad be deducted?

Education expenses incurred by foreign residents for their children attending foreign educational institutions abroad are not deductible. However, education expenses incurred for children attending foreign schools established in Korea with approval under the Elementary and Secondary Education Act are deductible.