Can a parent claim the educational scholarship for qualified expenses on the IT 40 indiana state taxes

[lisaryan5]

On Indiana's It40 there is a deduction under educational scholarship deduction for money spent on qualified expenses from the students 1098t can the parent claim this on their own taxes?  can the student also on theirs even though being claimed as a dependent?

[MaryK4]

Indiana's School Scholarship Tax Credit program allows individuals and corporations to claim a 50% tax credit for contributions to approved Scholarship-Granting Organizations (SGOs), nonprofits that provide private school scholarships.  See DOR: School Scholarship Credit.  If you are referring to a different credit, please provide more information.