Married, filing jointly, 91k income Can I deduct the cost of my daughter's tuition and qualified expenses such as books, supplies, etc. from my 2021 tax?

[petervan80]

I claim her as dependent .

[Bsch4477]

Depending on your circumstances you can claim education credit. This publication has all of the details. 

https://www.irs.gov/pub/irs-pdf/p970.pdf

[Hal_Al]

Yes.  Because she is your dependent (and other reasons), she cannot claim the tuition credit.  You can claim the credit, even if she paid for some of the expenses. 

The income limit for Married filing jointly (MFJ) is $180,000 (phase out starts at $160K). 

There's even a loop hole available to claim the credit, if the student is on scholarship.

[LenaH]

In addition to the information provided by @Hal_Al, there are two different types of credit you can take for your daughter, depending on the circumstances. 

American Opportunity Tax Credit (AOTC)

You can use this credit for the first four years of college when working towards a degree.

• Maximum credit is $2,500 per eligible student.
• Must be enrolled at least half-time for at least one semester during the tax year.
• Up to $1,000 can be refunded to you.

Lifetime Learning Credit

There's no limit on the number of years you can use this credit for undergraduate, graduate and professional degree courses, including ones to improve job skills.

• Maximum credit is $2,000 per tax return.
• Can be used when you're only taking one class.
• You don't need to be working toward a degree.
• None of the credit is refundable.

Here's how to enter her Form 1098-T:

1. Open or continue your return
2. Select Search and search for 1098t 
3. Select the Jump to link in the search results
4. On the Do you want to enter your higher education expenses? screen, answer Yes
5. Answer Yes to Did you get a 1098-T for the year? and Continue
6. On the next screen, you can choose how you'd like to add your 1098-T. You can upload a digital copy from your computer or type it in yourself. Select which option you'd like and Continue
7. If you need to enter a 1098-T for someone else, continue through the screens until you get to the Your Education Expenses Summary screen, then select Add A Student

Some important tips about entering this form:

• Enter your 1098-T exactly as is, even if the amounts are wrong (this is common). You'll get a chance to correct this info and enter additional expenses later on
• Leave blank boxes blank. Don't enter 0 for any blank boxes on the form, as this generates errors
• Parents: If the student listed on the 1098-T is your dependent, enter the 1098-T on your return, even if your dependent paid the tuition

@petervan80