@bluemoon Another issue to consider when divorced or separated parents are deciding who will claim the student: the Earned Income Credit (EIC). Since Parent A (the one the child lives with) can claim the student under the Qualifying Child (QC) rules, that parent can claim the EIC based on that "child" being their dependent. Parent B cannot claim the EIC, even if the student is his dependent, because the student is not his QC, only his qualifying relative dependent.
Regardless of which parent paid the tuition and expenses, only the parent that claims the student as a dependent can claim the education/tuition credit. He/she can claim the credit, even if the other parent paid all the bills.
