Q. Can I claim the Lifetime Learning Credit? I am no longer claimed as a dependent by my parents, but they pay my tuition.
A. Yes. Although the general rule, in taxes, is that you must be the one making the payment, to get the deduction or credit, there is an exception for education.
Who can claim a dependent's education expenses? If a student is claimed as a dependent on another person's tax return, all qualified education expenses of the student are treated as having been paid by that person. Therefore, only that person can claim an education credit for the student. If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit.
But, whomever does claim him, whether it be the parent or the student himself, he may count the tuition and expenses, paid by others, in claiming the credit for themselves.
