1099T

[SiviH]

I apply as head of household and since my and my Ex have 3 children we alternate the years we claim them as dependents so we each get to claim 1 or 2 children each year.

My eldest is going to college this year (2025) and I am helping pay some of her tuition but on the 2025 tax return I won't be claiming her as a dependent. Can I still use 1099T and claim college tuition credit even if I don't claim her as dependent for that year?

[Hal_Al]

No. Only one parent can claim the education tx credit. And it's the one who claims student's dependency. 

And he/she can count  the payments made by you in calculating the credit.

Although the general rule, in taxes, is that you must be the one making the payment, to get the deduction or credit, there is an exception for education.