Q: I don’t understand why paying someone’s tuition bypasses annual gift tax limits. I realize tax codes can be arbitrary, but I pay my granddaughter’s debt to the school. Isn’t that a gift?

A: The IRS does consider paying tuition directly to the school a gift — just not a taxable one for either the giver or the recipient. There are several other gifts that fall under the nontaxable category: medical bills that are paid directly to a health care provider for someone else, gifts to a spouse, and gifts to a political organization for its use.

None are subjected to the annual gift tax exclusion of $15,000 per person.

Q: My full retirement age is 66 years 4 months. I was born in 1956. My husband began receiving his Social Security benefits at his full retirement age of 66; he was born in 1953 and is the higher wage earner. Am I eligible to file a restricted application for spousal benefits at my full retirement age to let my benefits earn the delayed credit? Then once I am age 70, file for my own benefits?

A: Unfortunately, you can’t file a restricted application, which lets a beneficiary file for spousal benefits, allowing his or her own benefit to grow 8% per year until age 70 while still receiving some benefits now. This claiming strategy for boosting retirement income is no longer an option for anyone born after Jan. 2, 1954.

Now, when beneficiaries born after that date apply for Social Security, they will be given whichever is greater: the amount based on their own work history, or 50% of the spouse’s monthly benefit.

Q: I understand that due to COVID-19, I do not have to take a required minimum distribution for 2020. But can I take a partial distribution and designate it as an RMD, or do I have to take the whole amount required for the year?

A: You do not have to take the whole distribution this year. Because there are no RMDs in 2020, the partial distribution you take isn’t technically an RMD. Instead, it’s considered a voluntary withdrawal so the amount you take this year can be as much or as little as you choose.

For more on this and similar money topics, visit Kiplinger.com.