If she qualifies as your dependent, and you claim her, you can claim her educational expenses for the Lifetime Learning Credit (LLC). It is 20% of tuition paid, up to $10,000 ($2000 maximum tax credit). It is a non refundable credit (it can only help reduce your tax liability).
At age 24, she no longer qualifies as a dependent under the qualifying child rules.
A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:
- Closely Related OR live with the taxpayer ALL year
- His/her gross taxable income for the year must be less than $4700 (2023) ($4400 for 2022).
- The taxpayer must have provided more than 1/2 his support
- He must be a US citizen or resident of the US, Canada or Mexico
- He must not file a joint return with his spouse or be claiming a dependent of his own
- He must not be the qualifying child of another taxpayer
The Other dependent (qualifying relative) credit is worth (up to) $500 per dependent and is also non-refundable.
