I have a parent that pays for her two childrens college but they are not her dependents. Can she claim the American Opportunity credit.

[TaxGuyBill]

If she is paying for college, are you SURE the children are not her dependents?  What is disqualifying the children from being her dependents?

[cindyewaite · Accepted solution]

One of the children lives with her boyfriend, the other lives with me, the grandmother. 

[cindyewaite]

Both of the children do not live with the mother. The mother pays for their college but one lives with grandmother and the other with her boyfriend so the mother does not pay for half of the support. 

[Accountant-Man]

College credits can only be claimed by the person claiming the dependent.