Who deducts tuition?

[taxcraft]

This is a frequent issue and here is a summary:



Just to conclude (for education credits):

1)The only time the child can claim the tuition is when the parent cannot claim the exemption for the dependent and then it does not matter who paid it....child or parent.

2)If the parent claims an exemption for the child and also pays for the tuition only the parent can claim the tuition on his/her return. This appears to be the only time the parent gets the tuition.

3)If the parent can and does claim an exemption for the child but the child pays the tuition...no one gets to deduct the tuition.

4)If the parent is eligible to claim the child as a dependent, but does not, no matter who paid the tuition, no one gets to claim it on their return.

[Earl]

Tuition

Number 3: Parent gets to claim tuition credit.
Number 4: Child gets to claim tuition credit.

[BP.]

Check TTB 12-2 for their summary, especially for your point #3.

[Lion]

Divorced

And, if dad pays the tuition and child pays some too, but mom claims the dependency exemption, then MOM claims the tuition!

[Larmil]

And, if dad pays the tuition and child pays some too, but mom claims the dependency exemption, then MOM claims the tuition!

And that's the way it is!