Can I still deduct education expenses for my dependent son if he already filed and got the credit. Can I at least deduct part of expenses I paid that he didn't figure in

[xmasbaby0]

If your son is your dependent he cannot claim education credits.  The person who claims his exemption (you) gets the education credits.  If he claimed his own personal exemption on his tax return, your return is going to be rejected when you try to e-file.
So first figure out if he is still your dependent.  Is he a full-time student under the ago of 24?   Did you pay for over half his support?  If he "claimed himself"  when he should not have, he is going to have to amend.  And you will have to file on paper and mail your own return.

[blueeyedstylist]

Thank you for your response. Here is a little more on the details. My son is 22, graduated in May, and lived with us until November. When he filed his taxes he said that his parents can claim him as a dependent, but he was still given the education credit, that I usually get. And he has already received that 1,500.00. So, I clearly can't take that credit, but still get to claim him as a dependent. I was just wondering if I could deduct remaining expenses that he didn't claim. But I have since read a bit more about it, and understand I can't deduct any education stuff.

Thank you again for your reply and explanation.

[xmasbaby0]

It sounds odd that he said he could be claimed as a dependent but somehow claimed and got an education credit.  Dependents cannot get education credits.  If you e-file and your return is rejected, that will be a sure sign that he actually claimed his own exemption (even if by accident).

[Hal_Al]

You cannot claim any educational expense, with the mess you currently have. 

I notice you said he got $1500 (instead of the full $2500). He actually is allowed to claim a $1500 education credit (the non refundable part of the American Opportunity Credit) even if he does not claim his own exemption (claim him self), under a special rule. But to do so, the parents must forego claiming his exemption on their return. That is, you are not allowed to claim him as a dependent, this year, even though he didn't claim himself.

Assuming he qualifies as your dependent, and he probably does (see full discussion below), here's what needs to happen: he has to file an amended return, removing (and paying back) the education credit. Then you can claim him as a dependent and claim the education credit. You do not need to wait until his amended return is processed (or even filed). If you know he is going to amend, you can file now. You cannot efile. You have to mail your return.

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Graduation year

If he/she was a student (under 24) for at least 5 months and lived with you for more than half the year, and did not provide more than 1/2 his own support for the whole year, you can still claim him. Be sure he knows you're claiming him, so he doesn't claim himself. He can only be claimed once. But, he can "file taxes" without claiming his own exemption.

The real question is who should be claiming him in this "transition" year to adulthood. You two have to agree on who is going to claim his exemption. Each should do their taxes both ways and see which way the family comes out best.  Even then, you have to meet the rules. The rule is that a child of a taxpayer can still be a “Qualifying Child” dependent, regardless of  his income, if:

1. he is a full time student under 24 for at least 5 calendar months of the year (graduating in May usually means you meet the 5 month rule)

2. he did not provide more than 1/2 his own support  (scholarships are considered 3rd party support and not support provided by the student). 

3. lived with the parent (including time away at school) for more than half the year

So, it usually hinges on  "Did he provide more than 1/2 his own support in 2017.

The support value of the home you provided is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants. IRS Publication 501 on page 20 has a worksheet that can be used to help with the support calculation. See: http://www.irs.gov/pub/irs-pdf/p501.pdf

[Knitnut16]

If my son claims the education credit, what does that do for us?

[JohnW222]

If your son claims himself on his tax return, then only he can claim the credit, and you can’t get any tax benefit.

Only the taxpayer who claims the dependency for the student can claim an education credit.