Unless you claim your brother as your dependent, you cannot deduct his qualified educational expenses.
Otherwise, your expense is considered a gift which is not deductible.
To be deductible, the school must be a qualified educational institution.
An eligible educational institution is generally any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education.
See Rules For Claiming Dependents
To enter educational expenses:
·
Type in 1098-t
in the search box, top right of your screen, then click the
magnifying glass
·
Click the jump to 1098-t link in the
search results
·
Follow to prompts and online
instructions
