No. Only the taxpayer that is claiming the student's exemption can claim the tuition for a tax credit or the tuition deduction.
See the following from IRS Publication 970:
Who Can Claim the Credit?
Generally, you can
claim the American opportunity credit (or the other education tax benefits) if all three of the following
requirements are met.
- You pay qualified education expenses of higher education.
- You pay the education expenses for an eligible student.
- The eligible student is either yourself, your spouse, or
a dependent for whom you claim an exemption on your tax return.
Note.
Qualified education expenses paid by a dependent
for whom you claim an exemption, or by a third party for that dependent, are
considered paid by you.
