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Here are two simple questions for the wonderful people who help beginners like me.

1. My wife is taking some college courses to improve her education/employability. She is not working ( I mean not employed, she probably works more than me taking care of two kids and the home). Can I claim her tution and books, etc. expeneses as deductions ?

2. I had a car accident, my car was not covered and it suffered substantial damages. There was no third party damage and the accident was reported to the police.

Thanks

TheFoolest
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