Dependent Education costs

Maybe.

First, you can only claim her educational expenses, for a credit or deduction, if she does qualify as your dependent.

Second, she does qualify for the more generous American Opportunity credit, because she already has a bachelor's degree. The next best credit is the Lifetime Learning credit, worth 20% of what you pay for qualified expenses (tuition fees and books), up to $10,000.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). She is too old to be a QC.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he/she meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year  
2. His/her gross taxable income for the year must be less than $4200 
3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer