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Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Clear out junk files and repair common Windows errorsFree Scan →For a 2025 U.S. federal return, the person who actually claims the student as a dependent generally claims the education credit for that student. If nobody claims the student, only the student may claim it, if eligible. A parent who could claim the student but chooses not to cannot claim that student’s credit. Form 1098-T helps document the education expenses; its name and figures do not decide who gets the credit.
Who claims the education credit: the parent or the student?
The dependency claim determines who may claim an American opportunity credit (AOTC) or lifetime learning credit (LLC) for a student. The IRS’s Instructions for Form 8863 (2025) explain that if a student is claimed as a dependent on another person’s return, that person is the one who may claim the credit for the student. If the student is not claimed as a dependent on anyone’s return, only the student may claim it, assuming all other requirements are met.
- Parent claims the student as a dependent: The parent, not the student, may claim the education credit for that student if the parent and student meet the applicable rules.
- Nobody claims the student: The student may claim the credit if eligible.
- Parent is entitled to claim the student but does not: The parent cannot claim the credit on that basis; the student may claim it if otherwise eligible.
A student may file a separate tax return and still be claimed as a dependent. Filing a return does not, by itself, determine who claims the education credit; check whether the student is actually listed as a dependent on another return.
Does the name on Form 1098-T determine who gets the credit?
No. Form 1098-T is an information statement from an educational institution that helps with the education-credit calculation. The student’s or parent’s name on the form does not independently establish who may claim the credit. The IRS explains the form’s reporting role in its education-credit overview.
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Do not assume that the form’s tuition amount is the amount available for a credit. Use qualified expenses paid or treated as paid during the tax year, and account for relevant scholarships, grants, reimbursements, refunds, prior-year adjustments, and enrollment information. The reported amount may differ from qualifying expenses for the credit.
Who counts as having paid the tuition?
The person who paid the bill is not necessarily the person who claims the credit. If a taxpayer claims the student as a dependent, qualified education expenses paid by the student are treated as paid by that taxpayer. Under IRS rules, expenses paid by someone else may also be treated as paid by the student; if the taxpayer claims the student, those expenses are treated as paid by the taxpayer. See IRS Publication 970 (2025) for the payment rules and examples.
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Keep records of qualified expenses and any tax-free assistance, such as scholarships or grants, so the claimant can calculate the credit correctly. Only one taxpayer may claim an education credit for the same student for a tax year; the parent and student cannot both claim the credit for the same student’s expenses.
Check eligibility before deciding who claims it
Being the correct claimant under the dependency rule does not automatically qualify someone for a credit. The 2025 Instructions for Form 8863 identify restrictions including married-filing-separately status, certain nonresident-alien situations, income limits, and the requirement that the student have a taxpayer identification number by the return due date. For 2025 returns, the instructions disqualify claimants with modified adjusted gross income (MAGI) of $180,000 or more for married filing jointly, or $90,000 or more for single, head of household, or qualifying surviving spouse with dependent child. Check the instructions for the tax year you are filing; thresholds and rules can change.
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The credits also have different student-eligibility rules. The AOTC includes first-four-years and enrollment requirements, while the LLC has its own eligibility conditions. Review Publication 970 and the applicable Form 8863 instructions for the specific credit rather than assuming that the dependency rule is the only test.
What if the student did not receive Form 1098-T?
The IRS generally requires Form 1098-T to claim an education credit, but Publication 970 describes limited exceptions when an institution is not required to furnish the form and circumstances in which it has not arrived before filing. In a qualifying exception, the claimant still must otherwise qualify, show that the student was enrolled at an eligible institution, and substantiate payment of qualified tuition and related expenses. If the institution was required to provide a form but it has not arrived, Publication 970 describes requesting it and cooperating with the institution before filing. A missing form is not, by itself, general permission to claim a credit without documentation.
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How to decide which return should claim the student
- Confirm whether a parent or another taxpayer will actually claim the student as a dependent on a federal return. A student’s separate filing does not settle this question.
- Apply the claimant rule: the person claiming the student may claim the credit for that student; if no one claims the student, the student may claim it if eligible.
- Reconcile qualified expenses paid or treated as paid for the tax year with the 1098-T, scholarships and grants, refunds, reimbursements, and other relevant records.
- Check the proposed claimant’s income, filing status, taxpayer identification number, and the student’s requirements for the AOTC or LLC.
- Compare the family’s full tax situation before choosing whether to claim the student as a dependent. Do not decide solely by comparing a possible education credit.
For context, Publication 970’s 2025 example calculates an AOTC of up to $2,500 using $4,000 of qualifying expenses: 100% of the first $2,000 and 25% of the next $2,000. That is an IRS example for an eligible student and claimant, not a guaranteed credit for every family.
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