Tuition Payment for non dependent

[gt66]

my wife and I pay our daughters post grade school education fees for community college. We do not claim our daughter as a dependent. Can we enter the education fees we pay on our tax submission in the education expense section?

[xmasbaby0]

No.  If you are not claiming your daughter as a dependent you cannot get education credits.   Why are you not claiming her?   If she fits the criteria to be claimed as someone else's dependent then on her own return she is required to say that she can be claimed.  

https://www.irs.gov/help/ita/am-i-eligible-to-claim-an-education-credit

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2019 taxes as long as they meet the following requirements:

Qualifying child

•They are related to you.

•They cannot be claimed as a dependent by someone else.

•They are a U.S. citizen, resident alien, national, or a Canadian or   Mexican resident.

•They are not filing a joint return with their spouse.

•They are under the age of 19 (or 24 for full-time students).

• No age limit for permanently and totally disabled children

  •      They live with you for more than half the year (exceptions apply).

Qualifying relative

•They don't have to be related to you (despite the name).

•They cannot be claimed as a dependent by someone else.

•They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

•They are not filing a joint return with their spouse.

•They lived with you the entire year.

•They made less than $4300  (not counting Social Security)

•You provided more than half of their financial support. More info

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.

Related Information:

•Does a dependent have to live with me?

•What does "financially support another person" mean?

•Can I claim a newborn baby?

[gt66]

She works, and files her own tax return, but doesn't earn enough to be able to pay her own tuition fees, so we pay them for her.

[xmasbaby0]

You have not commented on whether she meets the criteria to be claimed.   If she cannot be claimed as your dependent, she can regard the money you paid for her school as a gift and get the education credit herself.

[gt66]

No, she doesn't meet the criteria to be claimed as a dependent

[xmasbaby0]

Then make sure she knows she can enter the 1098T on her own tax return and get the education credit.

https://ttlc.intuit.com/questions/3262983-who-is-eligible-to-take-the-american-opportunity-tax-credi...

QUALIFIED EDUCATION EXPENSES

https://ttlc.intuit.com/questions/1899852-what-are-considered-qualified-education-expenses

https://ttlc.intuit.com/questions/2976047-what-are-examples-of-education-expenses

https://ttlc.intuit.com/questions/1901172-what-education-tax-credits-are-available