Form 8917 - Dependent on Another Return - Tuition and Fees
1
If your dependent exemption can be claimed on someone else's tax return (such as your parent's), then your qualifying educational expenses can only be used on that return. Your return would not qualify for the tuition and fees deduction even if your exemption is not taken on the other return.

Refer to IRS Publication 970 Tax Benefits for Education for additional information.