older dependent and tuition

[JenMO]

Son is 28, no regular job, under $1000 parttime. Went to school, has tuition expenses. Can parents claim son and claim tuition credit? (will be lifetime learning). Parents are supporting son - house, insurance, gas, clothes, etc. There is no question about support, parents are supporting.

[KBTS]

Yes they can. I had this situation with a client whose daughter returned to college to get a second degree in her mid-30's. Clients were pretty disappointed the year she earned less than $100 over the exemption amount and they could not claim her as a dependent or get the lifetime learning credit.