Only if the child's gross income is less that $4050 or the child is permanently disabled. The income restriction is required for children over 24 years. If you can claim the child as a dependent, then you can deduct the college expenses.
Dependent Qualifications:
You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2016 taxes as long as they meet all of the following requirements :
- You provided more than half of their financial support.
- They made less than $4,050 in gross income during 2016 unless they are a qualifying child.
- They live with you or they are related to you.
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren't (or won't be) claimed as a dependent by someone else.
- They aren’t filing a joint return with their spouse.
- You are not being claimed as a dependent on someone else's return.
