| Lifetime Learning Credit for paying qualified tuition exp's for other family members?
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. | 
