can i write off my dependent daughters UNLV tuition $12K for 2024?

[Vanessa A]

No.  You cannot "write off" your daughter's tuition.  However, it is possible that you may qualify for an education credit.   Depending on which year of education she is in and the type of program she is enrolled in, you may be able to claim the Lifetime Learning Credit or the American Opportunity Tax Credit.  

The qualifications of the credits are below:

 Lifetime Learning Credit

• You can take this for an unlimited number of years
• Twenty percent of expenses up to $2,000
• Non-Refundable meaning this can reduce the amount of taxes you owe, but if your tax liability is less than the LLC, your tax will be reduced to $0 and the rest of the credit is lost. 
• Cannot be claimed as a dependent on any one else's return
• As a Married couple, your income must be below $160,000 for the full credit and below $180,000 for a partial credit

American Opportunity Tax Credit.

• Available for the first 4 years of college
• Max amount is $2,500 per student
• Partially refundable credit meaning if your tax liability is $0, 40% (up to $1,000) is refundable
• Be enrolled in a degree or credential seeking program
• Not have a felony drug conviction
• Be enrolled at least half time
• cannot be claimed as a dependent on anyone else's return.
• As a Married couple, your income must be below $160,000 for the full credit and below $180,000 for a partial credit

[xmasbaby0]

"Write off" her tuition?   No.  Paying her tuition is not an itemized deduction for Schedule A like mortgage interest or property tax, etc.   If she is your dependent you can explore your eligibility for education credit like the American Opportunity Tax Credit.

WHAT TAX BREAKS CAN I TAKE FOR EDUCATION

https://ttlc.intuit.com/turbotax-support/en-us/help-article/education-tax-credits-deductions/tax-bre...

https://www.irs.gov/help/ita/can-i-claim-a-deduction-for-student-loan-interest

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QUALIFIED EDUCATION EXPENSES

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/qualified-educati...

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/qualified-educati...

EXAMPLES OF EDUCATION EXPENSES

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/examples-educatio...

IS ROOM AND BOARD DEDUCTIBLE?

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/room-board-deduct...

AMERICAN OPPORTUNITY TAX CREDIT

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/eligible-take-ame...

AOC will be shown on line 29 of your Form 1040

https://www.irs.gov/help/ita/am-i-eligible-to-claim-an-education-credit

[Hal_Al]

Yes. If she qualifies as your dependent, you may claim an education credit for the tuition and other qualified expenses paid, whether you paid them or she paid them (or grandma paid them). 

In TurboTax (TT), enter at:

Federal Taxes Tab (Personal for H&B version)

Deductions & Credits

-Scroll down to:

--Education

  --Education Expenses and Scholarships (1098-T)

It's worth up to $2500, if she is an undergrad.