AOTC--just want to be sure

[Super Mom]

I have a taxpayer involved in an ugly divorce so want to be very careful on this one! The mom says she is eligible to claim the college son (I will be sure and explain the tiebreaker rules). The dad paid the tuition and she paid room and board etc. Son does not qualify to claim himself. I'm thinking of telling the mom to get the form from the college, because even though the dad paid the tuition, SHE qualifies for the credit if she claims the student as her dependent. Correct?

[TAXNJ]

I have a taxpayer involved in an ugly divorce so want to be very careful on this one! The mom says she is eligible to claim the college son (I will be sure and explain the tiebreaker rules). The dad paid the tuition and she paid room and board etc. Son does not qualify to claim himself. I'm thinking of telling the mom to get the form from the college, because even though the dad paid the tuition, SHE qualifies for the credit if she claims the student as her dependent. Correct?

What does the divorce decree state as far as, if the parent (and which parent) is required to pay tuition and fees? If so, that may be a problem depending on the answer. Also, do not think room and board is deductible.

Since this scenario is more involved, there may be other issues and requirements that can't be listed here. Reference TTB and IRS regarding “divorced parents and education expenses” for answers to your scenario.

[Super Mom]

The divorce is not yet final so don't think says requirement, but will check to see if any stipulations on that in the legal separation or any other agreements made thus far. I know the room and board etc is not deductible, but I know the tuition and books and supplies are with AOTC. I have always told taxpayers that it doesn't matter who pays, you get the deduction if you claim the dependant. However, the ex will be fuming mad if mom gets credit for amounts HE paid, so wanted to be sure before I tell her that!!

[TaxGuyBill]

Correct.

Expenses paid by others. Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. If you claim an exemption on your tax return for the student, you are considered to have paid the expenses.

https://www.irs.gov/publications/p970/ch02.html#en_US_2016_publink1000204381

[DonB]

The divorce is not yet final

If they are not divorced yet, she must be file as Single HOH "if she qualifies" TTB 3-12. MFS can not claim the AOTC.