Is the divorced father eligible for either of the educational credits – Hope or Lifetime Learning?
No. The divorced father cannot claim an educational credit because he does not claim the child as a dependent. The ex-wife, however, can claim an educational credit because she is claiming the child as a dependent and, under a special rule, is treated as having paid the child’s tuition. The child cannot claim the credit because he is being claimed as a dependent on his mother’s return.
