I paid my grandson's tuition directly to a qualifying school, how is the amount entered on my taxes? Is the gift considered a contribution?

[MinhT1]

If your grandson is not your dependent, then you cannot claim his education expenses for credits even if your paid the tuition.

@SleepyShoe 

Edited 02/09/23 |  5:05 AM

[Hal_Al · Accepted solution]

Q. How is the amount entered on my taxes?

A. It is not entered on your taxes at all, unless your grandson is your dependent.   

Q. Is the gift considered a contribution?

A. No.  Tuition paid directly to the school, by a grandparent, is exempt from gift tax rules (the education exception).  

Even though you paid the tuition, the parents may still claim the tuition tax credit, because the student is their dependent. 

[girigiri]

Tuition paid directly to an Educational institution such as an university or hospital expenses paid directly to hospital is not considered as Gift.