Education credits

[JG EA]

TP can take for dependent who is 24 years old can't he? Meets QR rules.

[dtlee]

Yes. The dependent does not need to be a Qualifying Child to claim a dependent's expenses.

[JG EA]

Thank you!

[RitaB]

I believe both of you are correct

I was looking for proof, and we know the child is a qualifying relative, but I found this guy's article which contradicts us:

http://www.brrinc.org/articles/personal_tax_questions/education_credits.html

I believe we three are correct, and he is wrong. We know the child is a dependent, and I see nothing in the instructions to 8863 that would prevent your client from claiming the credits. Of course, I have been interrupted 47 times while looking...

[dtlee]

I was looking for proof, and we know the child is a qualifying relative, but I found this guy's article which contradicts us:

http://www.brrinc.org/articles/personal_tax_questions/education_credits.html

I believe we three are correct, and he is wrong. We know the child is a dependent, and I see nothing in the instructions to 8863 that would prevent your client from claiming the credits. Of course, I have been interrupted 47 times while looking...

Interesting document he constructed.

He is very clear in his assertion that this must be a Qualifying Child. I have not found the same requirement in Publication 970 (I have not checked the IRC), so I agree that any dependent may qualify.

As an aside, I first started creating my "cheat sheet" for this topic prior to the 2004 timeframe that he lists in that document and I did not ever have that requirement in it, so I do not think it was a requirement then either.