My Child will be 24 years old this June and currently studying for her Masters at the Univ. of Michigan. I got a 1098-T for her. Can I deduct her Tuition and Books?

[MinhT1]

No.

You cannot deduct her tuition and books.

If she is your dependent, you claim her education credits. She should be eligible for the Lifetime Learning credit.

Please read this IRS document for more information.

[Hal_Al]

Are you asking about 2022 or 2023?

If  she is your dependent, you can claim  her Tuition for the Lifetime Learning Credit (LLC).  Books are not a qualified expense for the LLC.  Grad students are not eligible for the more generous American Opportunity Credit (AOC) (unless she was both an undergrad and grad student in 2022).

Because, she will be 24, in 2023, claiming her as a dependent, gets harder to do, but is still possible.  Basically, her income must be less than $4700.

1. child's parents who can claim the child.

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...