Does Mom need my 1098 for her taxes?

Question

I am a 24 year old dependant, Mom did not help with my college tuition in 2006, lived on campus half the year and lived off campus second half, does she still need a 1098 to file?

Answer 1

If you are listed as her dependent, then give her the 1098 from your school. It may be beneficial to her and is of no tax benefit to you.

Answer 2

From IRS Publication 17: "Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you."

So yes, if your mom claims you as a dependent, then she is the one who can take the education credit, no matter who actually paid the expenses.

The bigger question is whether she can claim you as a dependent in the first place. If you were still 23 as of the end of 2006 and you didn't provide over half of your own support, then she probably can. But if you turned 24 in 2006, then you are too old to be a qualifying child. The only other way she could claim you would be as a qualifying relative - for that, she'd have had to provide over half of your total support for the year, and support includes educational expenses - and if you made over $3300 gross income for 2006, then you are NOT her qualifying relative.

Answer 3

To take the deduction, the taxpayer must have actually paid the tuition. If she didn't pay it, she can't deduct it, regardless of whether you are still claimed as a dependent or not.