If the student is under the age of 24 and does not pay over one-half of his own expenses, you can still claim him on you return. Under the age of 24 the income of the dependent is not taken into account. The tuition paid is part of his expenses he did not pay.
You can claim the Education Credit using the 1098-T if the student is not a dependent on your return. He will need to claim the education credit on his own return even if you paid the tuition and fees.
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