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June 6, 2019
Question

Can I claim the lifetime learning credit if my parents paid for part of my tuition? They do not claim me as a dependent.

  • June 6, 2019
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1 reply

Employee
June 6, 2019

Yes, you can. And you can include the expenses paid by your parents as well as any that you personally paid. Please pay close attention to the very last sentence of the guidance below.

Only one education credit may be claimed per year with respect to any one student. The following guidance for the American Opportunity Tax Credit is taken from IRS Pub. 970 Tax Benefits for Education. Identical provisions exist for the Lifetime Learning Credit.

"If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim an American Opportunity Credit for your dependent's expenses for that year.

For you to claim an American Opportunity Credit for your dependent's expenses, you must also claim an exemption for your dependent. You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c.

Expenses paid by dependent. If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. Include these expenses when figuring the amount of your American Opportunity Credit.

Expenses paid by youIf you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the American Opportunity Credit. If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the American Opportunity Credit."