Another education credit question

[JG EA]

If a parent supports her child over 23 (but cannot take as a dependent because the child made more than the exemption amount) and the parent paid the tuition - it is fine if the child takes the education deduction correct. It gives the example of a third party paying directly to the school and it is viewed as paid by the student so this would be fine too?

[dtlee]

If a parent supports her child over 23 (but cannot take as a dependent because the child made more than the exemption amount) and the parent paid the tuition - it is fine if the child takes the education deduction correct. It gives the example of a third party paying directly to the school and it is viewed as paid by the student so this would be fine too?

Yes.

Whether we are discussing a credit or a deduction, they both allow an individual to use expenses paid by that individual, paid by loans made to that individual, and amounts paid by others who paid money to the individual or to the school directly.

For the deduction, the rules are slightly different when someone is claiming the student as a dependent (and thus claiming the deduction), but in this case, the student is on their own.