I cannot claim my 24 year old son as a dependent. Can I still take a credit for his college tuition. Also, what is the earnings limit for this deduction.

[Texas Roger · Accepted solution]

You cannot claim education expenses for a credit or deduction without claiming the student as a dependent. The student would claim qualified expenses paid out of pocket or with loans on his tax return regardless of who paid them. The income limits at which the credits or deductions phase out vary by the specific credit or deduction.