Can a person deduct an "Other" dependent's college expenses or take the credit?

[shf1957]

Ok, I have one that is really baffling me.  Have a client who has a person living with him that he claims as an "OTHER" for a dependent and has for years.  He supports that party 100 percent.   Now this year that party went to college and received a 1098T.   Is it ok to claim that credit?      

[taxes96786 · Accepted solution]

I believe the rule is your client must pay the tutition directly to the school. If they can prove that and the rule hasn't changed, your good.