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@ea_rva aka acctgtaxmatters wrote:

@Just-Lisa-Now- @rbynaker 

I have a similar scenario:

Parents income too high for education credits & CTC. They also have a 1099-Q (taxpayer recipient fbo of dependent), so I had to add 1098-T info to their return. Thus the 1098-T info is not being used towards credits but rather to offset 1099-Q distributions.

Dependent has W2 income > 1/2 his support.

Since the 1098-T info is on the parents for 1099-Q, can it also be added to the dependent's return to claim the education credits?

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The same expenses can't be used for more than one education benefit but you can allocate them how you want to get the best tax result.  It may be better to first use the expenses on the student's return for an education credit even if the parents have to pay some tax on the 1099-Q.

I've never seen a unicorn . . . or a dependent with earned income that's more than 50% of their support.  That generally means the college student earned income that just went into savings.  Before taking any education credits I would focus my due diligence on documenting that the earned income is > 1/2 support.