Who can claim an education credit?

There are additional rules for each credit, but you must meet all three of the following for both:

  1. You, your dependent or a third party pays qualified education expenses for higher education.

  2. An eligible student must be enrolled at an eligible educational institution.

  3. The eligible student is yourself, your spouse or a dependent you list on your tax return.

Who cannot claim an education credit?

You cannot claim an education credit when:

  • Someone else, such as your parents, list you as a dependent on their tax return

  • Your filing status is married filing separately

  • You already claimed or deducted another higher education benefit using the same student or same expenses.

  • You (or your spouse) were a non-resident alien for any part of the year and did not choose to be treated as a resident alien for tax purposes.

Education Credit