Can a student take the tuition deduction in Massachusetts if their parent paid the tuition but cannot take the deduction due to AGI?

[SandyOH]

Hi,

Section 8 states that "only the person actually making the payments is entitled to the deduction." However, it goes on to state, "In no case may a deduction for the same tuition payment be taken by both the taxpayer and his or her dependent on both their individual income tax returns."

Does the second portion mean a student CAN take the deduction even if their parents paid their tuition, as long as they are not taking it?

[Hal_Al]

Q. Can a student take the tuition deduction in Massachusetts if their parent paid the tuition?

A. No, you may only claim what you paid. 

8. "Where a taxpayer makes qualified tuition payments to a college for the taxpayer's dependent, and both the taxpayer and his or her dependent file Massachusetts income tax returns, only the individual actually making the payments to the college is entitled to claim the deduction. In no case may a deduction for the same tuition expenses be taken by both the taxpayer and his or her dependent on both their individual income tax returns. However, the taxpayer and his or her dependent can each claim a deduction with respect to the portion of qualified tuition payments actually made by each person to the extent that the payments of each exceed 25% of his MAGI."

Reference: https://www.mass.gov/technical-information-release/tir-97-13-personal-income-tax-college-tuition-ded...