Unfortunately, the education credits or the tuition and fees deduction can only be claimed with the student's exemption. Since your parents are claiming you as a dependent, they are the only taxpayer's that are entitled to claim any education tax breaks. Technically, the can claim the expenses that you paid this year as well for the education credit that they claim on their return:
See the following from IRS Publication 970
Who Can Claim the Credit?
Generally, you can
claim the American opportunity credit if all three of the following
requirements are met.
- You pay qualified education expenses of higher education.
- You pay the education expenses for an eligible student.
- The eligible student is either yourself, your spouse, or
a dependent for whom you claim an exemption on your tax return.
Note.
Qualified education expenses paid by a dependent
for whom you claim an exemption, or by a third party for that dependent, are
considered paid by you.
