Higher Education Expenses

[sharonhdr]

This is the first year I am not claiming my son as a dependent so that he can establish residency in the state he is attending college. I am still paying for his tuition. Can I include his tuition as education expenses?

[xmasbaby0]

No.   In order to get an education credit you have to claim him as a dependent.  You might be encouraging him to do something he should not be doing to get in state tuition.  

If he meets the criteria to be claimed as someone else's dependent then the rule is he must say he can be claimed--even if you do not claim him.

Read the criteria---is he still a qualifying child or qualifying relative?

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2019 taxes as long as they meet the following requirements:

Qualifying child

• They are related to you.

• They cannot be claimed as a dependent by someone else.

• They are a U.S. citizen, resident alien, national, or a Canadian or   Mexican resident.

• They are not filing a joint return with their spouse.

• They are under the age of 19 (or 24 for full-time students).

• No age limit for permanently and totally disabled children

  •      They live with you for more than half the year (exceptions apply).

Qualifying relative

• They don't have to be related to you (despite the name).

• They cannot be claimed as a dependent by someone else.

• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

• They are not filing a joint return with their spouse.

• They lived with you the entire year.

• They made less than $4300  (not counting Social Security)

• You provided more than half of their financial support. More info

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.

Related Information:

• Does a dependent have to live with me?

• What does "financially support another person" mean?

• Can I claim a newborn baby?

[Hal_Al]

Furthermore,  he is probably not allowed to claim the refundable portion of the American Opportunity Credit, on his tax return*. He is allowed to claim the non refundable portion if he has a tax liability, even though you paid the tuition. 

*A full time, unmarried student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. You usually must have actually paid tuition, not had it paid by scholarships & grants.  It is usually best if the parent claims that credit.