Can I deduct tuition payments for my daughter

[studio-re-design]

My daughter is 22 and I paid part of her tuition directly to the University

[KeshaH]

The IRS doesn't currently allow a direct deduction for tuition payments, but you may be able to get the American Opportunity Tax Credit (AOTC) or Lifetime Learning Credit (LLC) for the tuition payments for your daughter if you can claim her as a dependent. She'd need to meet the requirements to be either a qualifying child or a qualifying relative.

[Hal_Al]

Q. Can I deduct tuition payments for my daughter.

A. No. 

But, you (if she is your dependent) may claim a tuition credit based on the tuition and other qualified expenses (fees, books and a computer) no matter whether you or she actually paid them.  If  she does not qualify as your dependent, she may be able to the credit and include the amount you paid in the calculation.  There are some restrictions on students claiming the more generous tuition credit. It's usually best if the parent claims it. 

If you are a divorced  parent and the other parent is claiming the student as a dependent, then that parent may claim what you paid in calculating the credit on their return.