U.S. · Charitable deductions
Hosting a student: the $50 a month deduction.
The conditions, what counts, what does not and what you must file.
You can deduct up to $50 a month for each full calendar month a student lives with you, if the student lives in your home under a written agreement with a qualified organization as part of its program, is not your relative or dependent, and is a full-time student in the 12th or any lower grade at a U.S. school. A month counts if the conditions are met for 15 or more days. The amount is subject to the 30% of AGI limit.
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The three conditions
Publication 526 lets you deduct qualifying expenses for a foreign or American student who: lives in your home under a written agreement between you and a qualified organization as part of the organization’s program to provide educational opportunities for the student; is not your relative or dependent; and is a full-time student in the 12th or any lower grade at a school in the United States. You can deduct up to $50 a month for each full calendar month the student lives with you, and a month in which the conditions are met for 15 or more days counts as a full month.
Which organizations count
The sponsoring organization can be any qualified organization except a governmental unit or a nonprofit cemetery company. If you host through a state or local government program you cannot deduct the expenses as charitable contributions, though foster parent rules may apply separately.
Who is a relative
The publication lists: your child, stepchild, foster child or their descendants (a legally adopted child counts as your child); your siblings, half siblings and step-siblings; your parents, grandparents and other direct ancestors; your step-parents; a child of your sibling; a sibling of your parent; and the spouse of your child, the parents of your spouse and the siblings of your spouse.
Who is a dependent
A dependent is a person you can claim as a dependent, or could have except that the person received gross income of $5,200 or more, filed a joint return, or you (or your spouse if joint) could be claimed as a dependent on someone else’s 2025 return. Foreign students brought here under a qualified international education exchange program for a temporary period generally are not U.S. residents and can’t be claimed as dependents.
What counts and what does not
| Counts | Does not count |
|---|---|
| Books, tuition, food, clothing, transportation, medical and dental care, entertainment and other amounts you actually spend for the student’s well-being | Depreciation on your home, the FMV of lodging, and similar items that are not amounts actually spent |
| The unreimbursed part of your costs, if you are reimbursed only for an extraordinary or one-time item such as a hospital bill or a vacation prepaid at the sponsor’s request | General household expenses such as taxes, insurance and repairs |
You also can’t deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. In most cases you cannot claim a deduction if you are compensated or reimbursed for any part of the costs of having the student live with you.
Limits
The amount you can deduct is treated as a contribution for the use of a qualified organization, so it falls under the 30% of AGI limit. See the 30 percent AGI limit page and carryovers.
What to submit with your return
You must submit a copy of your agreement with the sponsoring organization, a summary of the various items you paid to maintain the student, and a statement giving the date the student joined your household, the dates of the student’s full-time attendance at school and the name and location of the school. You must itemize on Schedule A to claim the amount.
Worked example
Hypothetical: a student placed through a qualified exchange program lives with you from September 1 through June 30 (10 full months). You spend an average of $320 a month on food, school costs and transport. The deduction is 10 × $50 = $500, not $3,200. If you spent $30 a month, the deduction would be $300. It is combined with your other gifts under the 30% limit.
Counting the months
The test is the number of days in a calendar month on which all three conditions are met. A student who moves in on September 16 and stays has lived with you for 15 days of September (the 16th through the 30th), so September counts as a full month; one who moves in on September 17 has 14 days, so September does not count (our arithmetic applying the 15-day rule). Likewise, a student who leaves on March 14 has only 14 days in March, which is not enough for March to count.
Related
See the non-itemizer charitable deduction calculator and the standard vs itemized deduction calculator.
Sources
- IRS Publication 526 (2025), Charitable Contributions: the sections cited on this page. Read November 2, 2026.
- IRS Tax Exempt Organization Search: the tool Pub 526 names (IRS.gov/TEOS) for checking whether an organization can receive deductible gifts. Pointed to, not queried.
Edition read: Publication 526 (2025), for use in preparing 2025 returns. Its “How To Get Tax Help” section notes that P.L. 119-21 (July 4, 2025) enacted tax reform, with updates at IRS.gov/OBBB; this page states no 2026 changes that the publication text does not spell out, so check the 2026 edition when it is released. Where the publication refers to Pub 544, Pub 561 or the Instructions for Form 8283 for more detail, this page does not restate those documents. This page summarizes the publication and does not replace it.
Frequently asked questions
How much can I deduct for hosting an exchange student?
Up to $50 a month for each full calendar month the student lives with you, if the conditions are met. A month counts if the conditions are met for 15 or more days.
Does the student need to be in high school?
The student must be a full-time student in the 12th or any lower grade at a school in the United States.
Can I deduct hosting a student through a government program?
No. The sponsoring organization cannot be a governmental unit, so state or local government placements do not qualify.
What if the sponsor reimburses me?
In most cases you cannot claim the deduction if you are reimbursed for any part of the costs. Reimbursement only for an extraordinary or one-time item, such as a hospital bill, does not block the unreimbursed portion.
What must I file with my return?
A copy of the agreement with the sponsoring organization, a summary of what you paid, and a statement with the move-in date, school attendance dates and the school name and location.
Not tax advice
This page summarizes an IRS publication and is not tax, legal or financial advice. Figures in worked examples are illustrative. A CPA or enrolled agent can confirm how the rules apply to your return. Everything runs in your browser; nothing you enter is sent anywhere.