Can a grandparent deduct College tuition paid for a grandson's education?

[Hal_Al]

Q. Can a grandparent deduct College tuition paid for a grandson's education?

A,  No, unless you are also claiming the student as a dependent.

Only the person claiming the student's dependency (usually the parent) can claim a tuition credit (there is no deduction).  But that person can claim the money paid by any other person (what you, the grandparent paid) 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.

[HelenC12]

Yes, but only if you're claiming your grandson as a dependent on your income tax return.

Related Information:

• Where do I enter Form 1098-T?
• Can I include education expenses on my 2021 return that I paid in 2020 or earlier?
• What are examples of education expenses?
• What is the Tuition and Fees Deduction?
• What are qualified education expenses for the American Opportunity and Lifetime Learning credits?