Zuckerberg and his (then) friends have just prepaid the estate tax on their Facebook holdings, now worth billions.

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In other words, tax payments should normally not be prepaid.

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It is very important to remember that you cannot claim any of the college tax credits, including the AOTC, based on expenses that were used to calculate the tax-free portion of a distribution from a 529 college savings or prepaid plan, or a Coverdell Education Savings Account (ESA).

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