American Opportunity Credit refund amount is wrong

[Hal_Al]

The AOC consists of two pieces that end up on lines 20 and 29 of form 1040.  The amount on line 20 comes from Schedule 3 where it may be combined with other credits. 

Look at form 8863, for details on the calculation of the AOC. 

If that doesn't help, explain why you think it is wrong.

[2af48a6c790b]

yeah I amount is difference from what the website is telling me. 

[Hal_Al]

What are you expecting, and why?   What is TT giving you?

[2af48a6c790b]

line 1 on 1098-T= 50559.35 

line 5 on 1098-T= 44698 

Difference 5861.35

the AOC gives 100% of the cost up 2000 so i should get 2000 but im only getting 1174

[Hal_Al]

Only $1000 of the AOC is refundable. The other $1500 can only be used to reduce you tax liability.  It sounds like your tax liability (line 18 of form 1040) was only $174.  So, for the AOC, you should have $1000 on line 29 and $174 on line 20. 

But that might even be wrong, but in a negative way. A full time unmarried student, under age 24, even if you don't qualify as a dependent, is only eligible for the refundable portion (the $1000) of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. It is usually best if the parent claims that credit.

You cannot claim a credit if you are, or can be, claimed as a dependent by someone else.

Reference: Line 7 instructions for form 8863. https://www.irs.gov/instructions/i8863

[2af48a6c790b]

for the lifetime learning credit, it up to $2,000 credit per return but it says 171?

[Hal_Al]

The Lifetime Learning Credit (LLC) is fully non refundable. It can only offset an actual tax liability. If you have a tax liability of only $171, you only get $171.  $171 vs 174 is probably just a matter of rounding.