The child must use the tuition first to reduce any taxes payable before s/he can transfer any unused tuition to you. If s/he has used it all up, then there is no unused tuition available to transfer to you.
The child must use the tuition first to reduce any taxes payable before s/he can transfer any unused tuition to you. If s/he has used it all up, then there is no unused tuition available to transfer to you.