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January 15, 2022
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Will am I be able to include my brothers college fee for year 2021 which I payed for him, under Deductions

  • January 15, 2022
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Best answer by Hal_Al

Q. Will am I be able to include my brothers college fee for year 2021 which I payed for him, under Deductions?

A. Probably not.  Only the person who claims him as a dependent can claim education expenses for a tax deduction or credit, regardless of who actually pays for his college.

 

So, if you claim him as a dependent, you can claim the education credit.  If his parents claim him, as a dependent, they can claim the education credit, even though you paid his tuition.   If no one qualifies to claim him as a dependent, he MAY be able to claim the credit on his own tax return.

 

But, most students are not eligible for the most generous tuition credit.  A full time unmarried student, under age 24, even if he doesn't qualify as a dependent, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. He cannot be supporting himself on family support, 529 plans or student loans & grants.  It is usually best if the parent (or other person he is the dependent of) claims that credit. 

He cannot claim a credit if he is, or can be, claimed as a dependent by someone else (technically there is an exception, for a non refundable credit, if the student actually has a tax liability and the parent foregoes claiming  the dependent and the dependent credit). 

 

3 replies

Employee
January 15, 2022

Does your brother qualify to be your dependent?

Employee
January 15, 2022

Is your brother a dependent on your 2021 tax return?

 

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent  

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
Hal_Al
Hal_AlAnswer
Employee
January 16, 2022

Q. Will am I be able to include my brothers college fee for year 2021 which I payed for him, under Deductions?

A. Probably not.  Only the person who claims him as a dependent can claim education expenses for a tax deduction or credit, regardless of who actually pays for his college.

 

So, if you claim him as a dependent, you can claim the education credit.  If his parents claim him, as a dependent, they can claim the education credit, even though you paid his tuition.   If no one qualifies to claim him as a dependent, he MAY be able to claim the credit on his own tax return.

 

But, most students are not eligible for the most generous tuition credit.  A full time unmarried student, under age 24, even if he doesn't qualify as a dependent, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. He cannot be supporting himself on family support, 529 plans or student loans & grants.  It is usually best if the parent (or other person he is the dependent of) claims that credit. 

He cannot claim a credit if he is, or can be, claimed as a dependent by someone else (technically there is an exception, for a non refundable credit, if the student actually has a tax liability and the parent foregoes claiming  the dependent and the dependent credit). 

 

January 16, 2022

Thank you very much for your clear answer.