No. For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual.
See the following explanation from IRS Publication 970:
Who Can Claim a Dependent's Expenses?
Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must:
- Have paid the expenses, and
- Claim an exemption for the student as a dependent.
