Can I claim a grandparent's contribution to my child's 529 plan if that grandparent is not claiming the contribution?

[MichaelMc]

Contributions to Sec. 529 Qualified Tuition Programs are not deductible for federal income tax purposes. So, there is nothing to "claim."

Generally, it is not permissible for a taxpayer to take a deduction for an item paid by anyone other than the taxpayer, or the taxpayer's spouse, if Married Filing Jointly.