Per IRS Publication 970, Tax Benefits for Education:

American Opportunity Credit

On page 11: Who Can Claim the Credit?

Generally, you can claim the American opportunity credit if all three of the following requirements are met.

• You pay qualified education expenses of higher education.
• You pay the education expenses for an eligible student.
• The eligible student is either yourself, your spouse, or a dependent you claim on your tax return.

Lifetime Learning Credit

On page 23:

Who Can Claim the Credit?

Generally, you can claim the lifetime learning credit if all three of the following requirements are met.

• You pay qualified education expenses of higher education.
• You pay the education expenses for an eligible student.
• The eligible student is either yourself, your spouse, or a dependent you claim on your tax return.

Tuition and Fees Deduction

On page 40:

Who Can Claim the Deduction?

Generally, you can claim the tuition and fees deduction if all three of the following requirements are met.

1. You pay qualified education expenses of higher education.
2. You pay the education expenses for an eligible student.
3. The eligible student is yourself, your spouse, or your dependent you claim on your tax return.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.