I paid $2000 in tuition fees for my daughter in 2006.?

Question

She married in June of 2006 and filed a joint return with her husband. Since I can't claim her as a dependent on my return, is there any way I can take a deduction for this tuition?

Answer 1

Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must:

Have paid the expenses, and

Claim an exemption for the student as a dependent.


For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. You do this by listing your dependent's name and other required information on Form 1040, line 6c.

IF your dependent is an eligible student and you...

are not eligible to claim an exemption for your dependent
you paid all qualified education expenses
only your dependent can deduct the amount you paid. The amount you paid is treated as a gift to your dependent.

Publication 970
http://www.irs.gov/publications/p970/ch06.html#d0e6404

Answer 2

Who Qualifies?
The Taxpayer: An eligible taxpayer must file a federal tax return to claim the Tuition and Fees Tax Deduction. The taxpayer must also claim an eligible student (an individual enrolled in one or more courses at an eligible educational institution) as a dependent on the tax return. The deduction may also be for the taxpayer or the taxpayer's spouse. The amount of qualified education expenses that can be deducted through the Tuition and Fees Deduction remained level for the 2006 tax year at $4,000 for taxpayers with a Modified Adjusted Gross Income (MAGI) of $65,000 or less ($130,000 or less for married couples filing jointly). The maximum Tuition and Fees Deduction is $2,000 for taxpayers with a MAGI greater than $65,000 ($130,000 for married couples filing jointly), but not greater than $80,000 ($160,000 for married couples filing jointly). Taxpayers with a MAGI greater than $80,000 ($160,000 for married couples filing jointly) are not eligible for this deduction.

Answer 3

No, unfortunately you can't take an education credit for her since she's not your dependent. She could take the credit, and you could suggest to her that it would be fair to rebate some or all of the credit to you since you actually paid the bill.