Can I deduct my daughter's college expenses I paid for on my return even though at 24 she no longer qualifies as a dependent but still lives at home and also works?

[kl-sylva]

Her wages exceed the $4000+ threshold just as they have for several years now, but she lives at home full time, we provide all room and board plus pay most all expenses except her car payment.

[DoninGA · Accepted solution]

If she was age 24 in 2018 and has gross income of $4,150 or more then no one can claim her as a dependent under the Qualifying Relative rules.  She can enter the education expenses and credits on her own tax return along with the Form 1098-T.

She no longer qualifies to be a dependent under the Qualifying Child rules, where her income is not a factor, since she is age 24.  The QC rules state that the child must be a full time student and under the age of 24.