That depends on if you claim your cousin as your dependent.
If you DO claim your cousin as your dependent, then YES you claim those expenses.
If you do not claim your cousin as your dependent, then NO you don't.
Whomever does claim the student, can claim the expenses you paid for a credit on their return.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
