Since you are talking about this subject, I thought perhaps, that I may ask you related question relating to the Lifetime credit as well.

Will the IRS allow an individual to claim a Lifetime Learning Credit for paying qualified tuition and related expenses for other family members?

Thanks.

The IRS has specifically stated that these Lifetime Learning Credits are available only to the eligible student who is either yourself, your spouse, or a dependent for who you claim an exemption on your tax return.

Thus, if you paid qualified tuition and related education expenses for your niece or nephew for whom you do not claim as a dependent on your own tax return, the current Tax Code as of today will prohibit you from qualifying from this Credit.

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