If I can't claim my child as a dependent, can I still claim the NYS tuition tax credit?

[BubbaSmif]

My 22 year old full-time student son made more than $4050 so I can't claim him as a dependent on my Federal return. Can I claim him as a dependent on my New York State return to get the tuition tax credit for the tuition I paid? Or is there another workaround on the NYS return to get the credit?

[JohnW222 · Accepted solution]

Unfortunately, you can't claim the tuition credit.

According to the New York Department of Taxation and Finance's College tuition credit or itemized deduction page, the credit can be taken for a dependent that you've claimed an exemption for. 

And since New York follows the federal rule for dependents, and allows only dependents who you're entitled to claim on your federal return, you wouldn't be able to claim your child or the credit.  See Item H in the Instructions for Form IT-201 for more information.

[blk1948]

I had the same issue but came away with a different result after reading Item H.  Item H on the NY IT-201 instructions state in an example "You were entitled to claim your child as a dependent on your Federal return but chose not to in order to allow them to claim a federal education credit on their federal tax return; you may still claim them as a dependent on your New York State return".  We followed that when the returns were filed.