Q. Can I claim preschool tuition for my granddaughter without claiming her as a dependent?
A. No. But, the parents may be able to claim what you paid, depending on what tax benefit, you're asking about.
The general rule is that a taxpayer must actually make the payment to get the deduction. However, there is a tax court ruling that seems to say that he/she can take the deduction even if you were they one that actually paid it under the theory that your paying the expense is just a gift to him, and it was therefore really his money that paid it.
