Answer
Kindly find the reply to your inquiry below:
(1) Even if the child does not meet the income requirements due to employment and is not eligible for basic deductions, parents can still claim deductions for education expenses, medical expenses, and insurance premiums incurred before the child's employment. (Income Tax Act Article 59-4, Paragraph 5)
(*) During the year, even if the individual is not eligible for basic deductions due to reasons such as marriage, divorce, separation, or employment, education expenses, medical expenses, and insurance premiums already incurred until the date of the occurrence of such reasons are eligible for tax deductions.
(*) If a wage earner incurs education expenses and wants to claim deductions, only the amount spent during the employment period is eligible for deduction. (Pre-2018-Legal Interpretation Income-0159, May 3, 2018)
If you have any further questions or need clarification, feel free to ask!