Dependents and Lifetime Learning Credit

[LFields]

My 22-year old student daughter is not eligible for the lifetime learning credit because she is my dependent. Do I have to claim her as a dependent just because I can?

[ColeenD3]

No, but she is not allowed to claim that she is independent for the purpose of claiming a tax benefit that she is not entitled to. She is your dependent, whether you claim her or not.