Q. Can I deduct tuition payments for my daughter.
A. No.
But, you (if she is your dependent) may claim a tuition credit based on the tuition and other qualified expenses (fees, books and a computer) no matter whether you or she actually paid them. If she does not qualify as your dependent, she may be able to the credit and include the amount you paid in the calculation. There are some restrictions on students claiming the more generous tuition credit. It's usually best if the parent claims it.
If you are a divorced parent and the other parent is claiming the student as a dependent, then that parent may claim what you paid in calculating the credit on their return.
