American Opportunity Tax Credit - Qualification question

[sls19]

To not qualify, do questions 1, 2 AND 3 all have to be valid, or is it 1, 2 or 3?  Turbo Tax is allowing the $1000 non-refundable credit, checking to make sure it's accurate.

1 - does not apply. Neither A, B or C apply. Age 18 at end of 2023, earned income was MORE than half of support.  Which means neither parent qualifies to claim as dependent.

2 - applies - both parents alive

3 - applies - not filing joint return

"If you were under age 24 at the end of 2023 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. Instead, you can claim your allowed credit, figured in Part II, only as a nonrefundable credit to reduce your tax.

You don't qualify for a refundable American opportunity credit if 1 (a, b, or c), 2, and 3 below apply to you.

1. You were:

a. Under age 18 at the end of 2023, or

b. Age 18 at the end of 2023 and your earned income (defined later) was less than one-half of your support (defined later), or

c. Over age 18 and under age 24 at the end of 2023 and a full-time student (defined later) and your earned income (defined later) was less than one-half of your support (defined later).

2.At least one of your parents was alive at the end of 2023.

3.You're not filing a joint return for 2023."  Instructions for form 8863

If you are unable to claim the credit and your parents claim you, they may be able to claim the credit even if they did not pay your tuition. 

[DawnC]

If all 3 (1, 2, and 3) are all true, you do not qualify.   But in your case, it sounds like 1 is not true.   If you support yourself and your income comes from working, you can qualify.   You cannot be supporting yourself on parental support, 529 plans or student loans & grants. You usually must have actually paid tuition, not had it paid by scholarships & grants. 

It is rare, but legit.  

[Hal_Al]

The only thing that counts is "earned income was MORE than half your support". 

The other qualifiers are for exceptions to the earned income rule. That is, 19-23 year old  orphans and married people (filing a joint return) can claim the refundable portion of the AOTC even if  their earned income was less than half their support.