Claiming Education Credit

[lauriey2020]

My son received a Form1098-T (Tuition Credit) from his university.  Although my son is a qualifying dependent for my us (parents), we may not claim him as such on our tax return.  We are not eligible for the tuition credit.  If we do not claim him as a dependent, can he claim the tuition credit on his tax return?  Or, can we (parents) only claim the tuition credit as he is a qualifying dependent whether or not we claim him?

[ColeenD3]

Yes, he is a qualifying dependent even if you do not claim him. You can't forgo claiming him in hopes of getting him more money. Even if he were to file his own return, he must say that he qualifies as a dependent.

He would only be able to take the non-refundable portion of the credit against his income.