It actually does not matter who paid the student's tuition. Only the person who claims him (as a dependent) may claim the tuition credit. So, for example, if the parents are divorced and the mother pays the tuition, but the father claims the student, on his taxes; the father is the only one who can claim the tuition credit. The mother cannot claim the credit and the student may not claim the credit.
Another example: the parent pays the tuition, but the student claims himself on his tax return; the parent may not claim the credit. The student can claim the credit (there are some restrictions on students under age 24).
