Does a child need to be a dependant to be able to transfer tuition to a parent? If the child is in their late 20's finishing uni?

Yes, you may need to enter them as a dependant, as seen in our TurboTax FAQ: How do I enter tuition transferred from my spouse/partner or child?

Thank you for choosing TurboTax.

That doesn't really answer the question. Do we need to list them as a dependent if they are not living at home and over 18? Doesn't that change everything on your return, and isn't it false? Could you answer more specifically, please, like "you need to list them as a dependent even if they are not".

Yes, you will enter them as a dependent if you are requesting their tuition transfer.