My daughter is full time student -- tuition is covered by hazlewood act 100%, but we pay living expenses. Is that deductible?

[duvaltaxes2019]

Daughter is a senior in college, lives off campus, tuition is paid 100% by government (hazlewood act).  She does work and has filed her own tax return, however, she did not claim herself as a dependent -- because were were going to claim her.  We pay her rent and car payment and other expenses.  Can we consider any of this as a deduction?  It is saying we cannot even claim her as a dependent.

[CarolynM · Accepted solution]

Unfortunately, no. You can't claim her living expenses as an educational deduction.

However, you should be able to claim her as a dependent. Her time away at school is considered to be time she still lives with you.

Here are the qualifications for claiming an child as a dependent:

*            be your child (or adoptive or foster child), sibling, niece, nephew or grandchild;

*            be under age 19, or under age 24 and a full-time student for at least five months of the year; or be permanently disabled, regardless of age;

*            have lived with you for more than half the year; and

*            have provided no more than half his or her own support for the year.

If she is over 24, you can claim her as an adult dependent unless she earns more than $4,150