I pay for sons rent while at college . Where do I claim this . I do not pay tuition

[KrisD15]

Room and board expenses can offset a 529 distribution (Form 1099-Q) but is not an expense that can be used as a deduction nor towards an education credit. 

If you support your son, you might claim your son as your dependent if he meets the other requirements. Living away temporarily at school is the same as living at home to meet that requirement. 

Qualifying child

To qualify as a dependent, a child must also pass these tests:

• Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
• Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
• Residency: Live with you for more than half the year, with some exceptions
• Support: Get more than half their financial support from you
• Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld

See the full rules for a qualifying child

Qualifying relative

A qualifying relative must meet general rules for dependents and pass these tests:

• Not a qualifying child: Isn't your qualifying child or the qualifying child of any other taxpayer
• Member of household or relationship: Lives with you all year as a member of your household or is a specific type of relative
• Gross income: Has gross income under $5,050
• Support: Gets more than half their financial support from you

See the full rules for a qualifying relative”

Relatives who don't have to live with you. A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test.

Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)

Your brother, sister, half brother, half sister, stepbrother, or stepsister.

Your father, mother, grandparent, or other direct ancestor, but not foster parent.

[Hal_Al]

Q. I pay for sons rent while at college . Where do I claim this ?

A.  You don't claim it. It's not a qualified education expense, except for a 529/QTP/ESA distribution. 

Q.  I do not pay tuition, can I claim anything?

A. Maybe, a strong maybe, if he is your dependent.

Scenario 1: student is paying for college with loans. You can still claim the education credit. Although the general rule, in taxes, is that you must be the one making the payment, to get the deduction or credit, there is an exception for education. College age students are not generally eligible for a tuition credit on their own tax returns. 

Scenario 2: student is on scholarship. 

.  There is a tax “loop hole” available to claim an education credit, for the parents of students on scholarship. The student reports all his scholarship, up to the amount needed to claim the American Opportunity Credit (AOC), as income on his return. That way, the parents  (or himself, if he is not a dependent) can claim the tuition credit on their return. They can do this because that much tuition was no longer paid by "tax free" scholarship.  You cannot do this  if the conditions of the grant are that it be used to pay for qualified expenses.

Using an example: Student has $10,000 in box 5 of the 1098-T and $8000 in box 1. At first glance he/she has $2000 of taxable income and nobody can claim the American opportunity credit. But if she reports $6000 as income on her return, the parents can claim $4000 of qualified expenses on their return.

Books and computers are also qualifying expenses for the AOC. So, extending the example, the student had another $1000 in expenses for those course materials, paid out of pocket. She would only need to report $5000 of taxable scholarship income, instead of $6000.

Scenario 3: The non custodial parent (or grandparent)  is paying the tuition.  The tuition credit follows the student's dependency.  If he is your dependent, you get to claim the credit, not them.

Scenario 4: Tuition is paid by 529 plan.  See: https://ttlc.intuit.com/community/college-education/discussion/529-bug/01/2462587/highlight/false#M4...

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