SusanY1
Expert Alumni

Education

Your mother in law cannot claim any credits based on the 1098-T information since she doesn't qualify to claim your daughter as her dependent.  

The education credit always follows the taxpayer that claims the student as a dependent.  

However, the amount of the distribution from the 529 that was applied toward the tuition should be considered when determining the credit in order to avoid "double-dipping" for tax benefit.  

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"