I am a part-time MBA student who also works in a relevant field, can I claim tuition as unreimbursed business expense, if my parent paid the bill? 1098-T was sent to me.

[viktoriyab11]

Please, follow the link for details about Unreimbursed Employee Expenses for MBA.

 https://ttlc.intuit.com/replies/5332252

According to Publication 970 (2017), Tax Benefits for Education

 https://www.irs.gov/publications/p970#en_US_2017_publink1000178709
Amounts that don't reduce qualifying work-related education expenses.
Don't reduce the qualifying work-related education expenses by amounts paid with funds the student receives as Payment for services, such as wages;

A loan;

A gift;

An inheritance; or

A withdrawal from the student's personal savings.
 Also, don't reduce the qualifying work-related education expenses by any scholarship or fellowship grant reported as income on the student's return or any scholarship which, by its terms, can't be applied to qualifying work-related education expenses.

For Life Time learning Credit purposes Expenses paid by parents. If parents claim an exemption for a dependent who is an eligible student, only they can include any expenses they paid when figuring the amount of the lifetime learning credit. If neither parent nor anyone else claims an exemption for the dependent, only the dependent can include any expenses parents paid when figuring the lifetime learning credit.