We contributed money directly to our grand daughter's university account for tuition. She is not a dependent. Is that deductable?

[eilers-m]

The money is not in a bank account, but she has access to it.

[TaxGuyBill · Accepted solution]

No, it is not deductible for you.

However, your granddaughter (or whoever claims her as a dependent) may qualify for an Educational Credit based on the amount of tuition that was paid.  The amount that you paid for her education is considered as paid by her.