Can I claim tax benefits for paying my sister's (Age: 25) tuition fee and living expenses as donations? She is an immigrant on F1 visa

[vishaldchilka]

I paid part of my sister's tuition fee (about $25,000) from Aug 2020 to May 2022. I also paid for her rent and other living expenses (about $15,000) from Aug 2021 - Dec 2022. She is currently 26 years old. And during the time she was on F1 visa (student visa for immigrants).
I know I cannot claim her as a dependent, and she is not a citizen or a resident of United States. Not really sure if I can claim benefits on her rent and living, but is there a way I can claim tax benefits for paying her university fees?

[xmasbaby0]

No.   Unless she is your dependent you cannot claim or enter anything about her tuition, rent, living expenses, etc. on a tax return.  Sorry.  And....rent and living expenses are not qualified education expenses in any situation.    Donations to individuals are not deductible--only donations to recognized charities are deductible.

However----you have gifted a lot of money to your sister and may need to complete a 709 gift form although you will not actually have to pay any tax.

Money that you receive as a gift is not taxable income to you, and you do not need to report it on your income tax return.  Money that you gave as a gift to someone else is not deductible for your taxes.

Turbo Tax does not support the gift tax form 709, but here is a link:

https://www.irs.gov/pub/irs-pdf/f709.pdf

https://turbotax.intuit.com/tax-tips/estates/the-gift-tax-made-simple/L5tGWVC8N