Have Tax Questions? Ask a Tax Expert for Answers ASAP
In order for you to claim either the tuition deduction or the Lifetime Learning Credit, your son is required to be a dependent on your tax return. Since your son is 24, you must provide over half of his total support AND he must not have earned more than $3,700 in 2011 to be your dependent. If you meet these tests, then you must also not exceed the income limits for these benefits.
Thank you for your question,