My dependent children are full time university students in France and Germany. Can I claim educational expenses that I paid for them?

[Mrt2024]

My twin daughters' schools are State universities in Germany and France; thus, they charge minimal tuition and fees, around 350 Euros per year. However, I paid their room and board and travel expenses all related to their education. Can I claim educational expenses that I paid for them?

Their permanent address is with me, and they are only away for school, so they are considered to be living with me full-time per IRS purposes. 

[Bsch4477]

While you can claim them as dependents you can’t claim education credit unless their schools are eligible education institutions. 

An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions.

This information is found in Publication 970, Tax Benefits for Education.