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).
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