My children are over 26 but I paid their Tuition. I can't claim them as dependents - may I use their 1098-Ts?

[Hank-P · Accepted solution]

Only if the child's gross income is less that $4050 or the child is permanently disabled. The income restriction is required for children over 24 years. If you can claim the child as a dependent, then you can deduct the college expenses. 

Dependent Qualifications:

You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2016 taxes as long as they meet all of the following requirements :

• You provided more than half of their financial support. 
• They made less than $4,050 in gross income during 2016 unless they are a qualifying child.
• They live with you or they are related to you.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren't (or won't be) claimed as a dependent by someone else.
• They aren’t filing a joint return with their spouse.
• You are not being claimed as a dependent on someone else's return.