How can I get the American Opportunity Credit as a grandparent paying a part of my grandson's tuition directly to his university

[Coleen3]

Unfortunately, unless he is your dependent, you can't.

Qualifying expenses include what you pay in tuition and mandatory enrollment fees to attend any accredited public or private institution above the high school level.

You cannot take a deduction for:

• Room and board, optional fees (such as for student health insurance), transportation, or other similar personal expenses.
• Course-related books and supplies, unless you are required to buy them directly from the school.
• Any course involving sports, games or hobbies, unless it’s part of the degree program.

Qualified expenses you pay for yourself, your spouse or your dependents are eligible for the deduction.