The rules is Pub 970 do not address splitting... at least not directly. There are two "extremely" basic requirements to claim it.
- You must be legally obligated to pay it.
- You must have actually paid it.
A majority of the rules address when a person (not just the student) can not claim it. They can not claim it if:
- Married and filing separte
- Qualify as a dependent on someone else's return (weather they are actually claimed or not doesn't matter)
- Are not legally obligated to pay it (weather you actually paid it or not)
.. and a few other obscure ones I can't recall that don't seem to have an relevance here.
