If the child does not qualify as a dependent, then only he or she will claim any educational credits. The parents may only claim any tuition or education expenses when they are also claiming the student as a dependent. However, the student needs to be certain they cannot be claimed by the parents. This would be true if:
- Student turned 24 before December 31, 2017
- Student earned more than $4050 in income in the year.
If the student was still younger than 24 as of December 31, 2017, then they would not be their parents' dependent if:
- They lived at home for less than 6 months (school is considered living at home. The student lived at home at least 5 months. After school, if the student did not return home, the student then moved. Otherwise, student would be living at home until he or she did finally move).
- The student provided at least half of his or her own support.
Yes, the student graduated. However, since the student was in school for 5 months, he or she can still be a dependent, and, if so, would best allow his or her parents to claim tuition expenses.
If the student was not a dependent, however, the student should claim the expenses.
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