Per IRS Publication 970, Tax Benefits for Education, page 11:

American Opportunity Credit

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.

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Lifetime Learning Credit

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.

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Tuition and Fees Deduction

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.

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