Education Tax Credit

Forum|Forum|11 months ago
April 13, 2025
1 reply
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My son is 19 years old and was only a part time student, as he only took 11 hours max both semesters. I do not think I can claim as a dependent. However, he had a part time job and earned some income. Can he claim the tuition reported to him on Form 1098-T to claim the Education Tax Credit even though technically I paid it.

Hal_Al

Employee

Q. Can he claim the tuition reported to him on Form 1098-T to claim the Education Tax Credit even though technically I paid it?

A. Yes. Although the general rule, in taxes, is that you must be the one making the payment, to get the deduction or credit, there is an exception for education.

Q. I do not think I can claim as a dependent. However, he had a part time job and earned some income?

A. If his income was over $5050, you cannot claim him. However, if he takes 12 credit hours (full time) for one semester (not quarter, it has to cover parts of 5 months), the dependent rules change.

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

rolltidedad76Author

Thanks. All I had read was that I could not claim Sam as a dependent because he was 19 at year end and not a full-time student for either semester. However, when I did the IRS questionnaire, if his AGI is under $5050, it says I can claim him as a dependent provided that he lived with me and I provided more than 1/2 his support, which I did. Is that accurate?