Amounts paid by a third party are considered to be paid by the you.
Qualified education expenses must be paid by:
- You or your spouse if you file a joint return,
- A student you claim as a dependent on your return, or
- A third party including relatives or friends.
- Note.
Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you.
