Can I deduct my expenses for my daughters college even if I am not claiming her as a dependent this year? Her mother and I alternate years (divorced)

[Bsch4477 · Accepted solution]

No.  She has to be your dependent to claim that.

[DeniseF1]

No. For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual.

See the following explanation from IRS Publication 970:

Who Can Claim a Dependent's Expenses?

Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must:

1. Have paid the expenses, and
2. Claim an exemption for the student as a dependent.

[Bsch4477]

Tuition and fees deduction is no longer available for 2017 but American Opportunity Credit and Lifetime Learning Credit are.

[BobinCT]

The one who can claim her as a dependent is the one who can take the American Opportunity Credit, regardless of which of you paid the bills.