Q. My kid graduated college in the spring. She stayed there and now lives in a different state. Is she technically a dependent now?
A. No. More accurately, most likely no. She cannot be a "Qualifying Child" dependent, anymore, because she did not live with you (apparently) for more than half the year. She cannot be a "Qualifying Relative" dependent because (I assume) she had more than $5050 of income for 2024 and you (apparently) didn't provide more than half her support, for the year.
Q. How do I claim the $ 800 I paid for her tuition?
A. Since she is not your dependent, you cannot claim an education credit. But, she can claim it on her return*. A special rule, for education expenses, allows this, even though she didn't actually pay it.
*Graduation year is usually the 5th calendar/tax year for a student and her parents. There is a 4 time limit for claiming the generous American Opportunity credit (AOC or AOTC). This means if the parents previously claimed the AOC four times, the student will only be allowed the lesser Lifetime Learning Credit (LLC) for 2024.
