Tuition

[agooddad]

What is the name of your state? FLorida
I don't know if this is the right place to ask this or not, but you were all great in helping me with my last question, I thought I would try here first.
I am willing to help my son with tuition for college next year as much as I can. I do not claim him as a dependent, his mother does every year on her taxes. My question is, if I pay tuition for him can I deduct that on my taxes even if he is not a exemption?
Thank you

 

[GatorLaw]

No

From: http://www.irs.gov/faqs/faq-kw85.html

Generally, you can claim the Hope Credit if all three of the following requirements are met.

1. You pay qualified tuition and related expenses of higher education.
2. You pay the tuition and related expenses for an eligible student.
3. The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return.

You cannot claim the Hope Credit if any of the following apply.

* Your filing status is married separately.
* You are listed as a dependent in the Exemptions section on another person's tax return (such as your parents'). See Who Can Claim a Dependent's Expenses, later.
* Your modified adjusted gross income can not be above a certain dollar amount. This information is in Publication 970, Chapter 2. Modified adjusted gross income is explained later under Does the Amount of Your Income Affect the Amount of Your Credit.
* You (or your spouse) were a nonresident alien for any part of the tax year and the nonresident alien did not elect to be treated as a resident alien for tax purposes. More information on nonresident alien can be found in Publication 519, U.S. Tax Guide for Aliens.
* You claim the Lifetime Learning Credit for the same student in the same year. This information is found in Publication 970, Chapter 2.