Can I deduct tuition i paid for my granddaughter if I pay directly to the University?

[BobN39]

Can I deduct tution cost for another person?

[Bsch4477]

No. Unless she is your dependent and you intend to claim education credits.  

[xmasbaby0]

 Unless you are claiming your granddaughter as a dependent on your own tax return, you cannot enter anything about paying her tuition on your tax return.   Gifts to family members are not deductible.

Gifts given to family members, friends or other individuals are not deductible.   Gifts received are not taxable to the person who received the gift, and are not entered on a tax return.

If your gift exceeds the yearly limit ($19,000 per individual)  imposed by the gift tax rules, then you will need to complete a Form 709 gift tax form and send it to the IRS, although it is very unlikely that you will owe any tax.

TurboTax does not support Form 709.  It is not an income tax form and would not be included as part of an income tax return.

Here is a link to the form:

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

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

Here's a link for Form 709 preparation software:

 https://www.puritas-springs.com/product-category/federal

Here are some useful videos on the Form:

https://www.youtube.com/watch?v=a5wJow5h-No

https://www.youtube.com/watch?v=5Z_28sVOrTY

[Hal_Al]

There is no longer an actual tuition deduction, but there is a tax credit. As others have said, only the parson who claims the student as a dependent can claim the tuition credit (including the student herself if she is not a dependent, with some limitations).

However the person who does claim the student, as a dependent (usually the parent), may claim the money you paid when 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.