Answer
Jun 5, 2019 6:22 PM UTC
If you claim an exemption
on your tax return for an eligible student who is your
dependent, treat any expenses paid (or deemed paid) by
your dependent as if you had paid them.
If you don't claim your dependent's exemption for a dependent who is an eligible student (even if you're entitled to claim the exemption): only the dependent can claim the credit on their own return.