Can I claim the tuition expenses I paid (Form 1098-T) for my son if I'm not claiming him as a dependent on my taxes?

[Hal_Al · Accepted solution]

Q. Can I claim the tuition expenses I paid (Form 1098-T) for my son if I'm not claiming him as a dependent on my taxes?

A. No.  The tuition credit goes with the student's exemption (dependency).  

The person who does claim him as a dependent may  use what you paid, in calculating the credit for herself.  Or the student himself can count what you paid, if he is not a dependent and is otherwise qualified.  There are some restrictions on students under 24 getting the full credit.