An eligible dependant varies based on the credit or deduction you want to claim. You should consider a person as your dependant in the following situations if there is a tuition transfer from your child or grandchild. The student can be over 18 and does not need to live with you.

For more information, read TurboTax FAQ: Who are Considered Dependants? 

TurboTax FAQ on how to enter tuition transfer:

1. How do I transfer my unused tuition credits to someone else? 
2. How do I enter tuition transferred from my spouse/partner or child? 

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