I paid for school tuition for my fiance last year can this be written off

[jimjim140]

I wanted to know if I can write off tution payment for school that I made for my fiance .

Thanks

[SweetieJean]

Is your fiance your income tax dependent?

[Hal_Al]

Yes, if she qualified as your dependent. Otherwise, no.

However she may use the money you paid to claim the tuition credit or deduction on her own return*. If she is the dependent of her parents, they may claim the money you paid. 

*A student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit, on his/her own return, if he supports himself by working. He/she cannot be supporting himself on support fro other people, 529 plans or student loans & grants. He/she must have actually paid tuition, not had it paid by scholarships & grants.  It is usually best if the parent claims that credit. 

 

[ulfilas_tx]

If this was a Married Filing Separately situation, where I paid my fiance's tuition, only she could claim the education expense credit, correct?

[Hal_Al]

Not exactly. The education credit is not allowed to anyone who files  Married Filing Separately (MFS). But "fiances"  don't usually file MFS; they file Single. So,  If you paid her tuition, but she was not your dependent, and filed her own return, claiming herself; she could claim the education credit even though she didn't pay any tuition herself.

[ulfilas_tx]

Ah I see, so since it was in "her name" she claims it.

[Hal_Al]

Again, not exactly. It's not that the school registration or 1098-T is in her name; it's that the tuition credit goes with the student's exemption (dependency). If she claims herself, she gets the tuition credit. If somebody else claims her as a dependent (whether it be her parent or her fiance), that person gets the credit