True or False? Taxpayers filing as Married Filing Separately can claim deductions for education credits.

Taxpayers who file their taxes as Married Filing Separately generally cannot claim education credits. This is due to specific IRS rules that limit the ability to take advantage of education-related tax benefits, such as the American Opportunity Credit and the Lifetime Learning Credit, when filing separately. Additionally, even though taxpayers may be able to claim deductions like the student loan interest deduction under certain conditions, education credits are outright disallowed for those filing separately. The rationale behind this limitation is often intended to discourage tax avoidance strategies that might be employed by couples who choose to file separately, potentially manipulating their taxable income and deductions.