Yes, it would seem so. Either there is more to the story or something was not fully entered. Here are the rules from IRS LLC:
To claim the LLC, you must meet all three of the following:
- You, your dependent or a third party pay qualified education expenses for higher education.
- You, your dependent or a third party pay the education expenses for an eligible student enrolled at an eligible educational institution.
- The eligible student is yourself, your spouse or a dependent you listed on your tax return.
See "Who Cannot Claim an Education Credit" on our Education Credits — AOTC and LLC page.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
