*He is working toward a Bachelor's degree
*I understand I cannot get the higher education tax break since he is non-dependent due to being less than full time
Q. Can I deduct tuition, enrollment fees, books, and materials I paid for my non-dependent, 21-year-old student?
A. No. There is no deduction for education expenses. Instead, there are two education tax credits. You may only claim them on your own education, your spouse's or your dependent's. Since the student is not your dependent, you cannot claim either of the credits.
However, the student may claim what you paid when calculating his own credit. If someone else claims him as a dependent, that other person may claim what you paid.
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.
Q. Can I deduct tuition, enrollment fees, books, and materials I paid for my non-dependent, 21-year-old student?
A. No. There is no deduction for education expenses. Instead, there are two education tax credits. You may only claim them on your own education, your spouse's or your dependent's. Since the student is not your dependent, you cannot claim either of the credits.
However, the student may claim what you paid when calculating his own credit. If someone else claims him as a dependent, that other person may claim what you paid.
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.