学会google啊。。。

The tuition gift tax exclusion allows grandparents and other individuals to reduce their taxable estate while helping a child a child pay for college. Tuition payments made directly to an educational organization are exempt from gift taxes and the Generation-Skipping Transfer Tax. Grandparents do not have to file a gift tax form when money is paid directly to a college, even if the amount exceeds the $15,000 annual exclusion amount.

孩子完全独立，不作父母的dependent,要求是自己能承担自己的开销的一半以上，1040的说明书上有。父母也不能claim education credit，可以参见form 8863的说明。

孩子独立报税，但父母依然可以把孩子作independent,这种情况，父母可以claim education credit。父母的收入不能太高，不然不能。一样参见863说明。