Yes, you may claim a tuition credit, even if your parents paid the tuition. Whether you qualify depends on the circumstances. If your parents don't qualify for the credit because their income is too high, there is a rule against the student claiming the $1000 refundable portion of the credit, even though they don't claim you as a dependent.
A student, under age 24, is
only eligible if he supports himself by working . You cannot be supporting
yourself on student loans & grants. It is usually best if the parent claims the
credit rather than the student. He/she does not qualify for the (up to) $1,000
refundable portion of the American Opportunity Credit (AOC) if items 1, 2, and
3 below apply to him.
1. He was:
.....a. Under age 18 at the end of 2014, or
......b. Age 18 at the end of 2014 and his earned income was less than one-half
of his support, or
......c. A full-time student over age 18 and under age 24 at the end of 2014
and his earned income was less than one-half of his support .
2. At least one of his parents was alive at the end of 2014.
3. He is not filing a joint return with his spouse for 2014.
So they have to die in order to claim the refundable credit? Seems kind of messed up considering that doesn't make a difference on whether you get support or not from your parents.
You can claim the American Opportunity Credit. But it will probably be entirely "nonrefundable" meaning that all it can to is reduce your income tax to zero and the largest refund you can get is what was taken for withholding.