Hal_Al
Level 15

Education

No, but the person who does claim the student, as a dependent, may count the money you paid in claiming the tuition credit for himself.  If the student is a non dependent, he can claim the money you paid, if he otherwise qualifies. 

 

Although the general rule, in taxes, is that you must be the one making the payment, to get the deduction, there is an exception for education.