Form 8863 line 21

[jacintoanselma]

If my student claimed the American Opportunity Credit, i know i cant claim the same credit for the student on my (the parent) tax return. So how can i opt out of claiming this credit as the parent?

[AnnetteB]

If you are claiming the student as a dependent on your tax return, then you are the one that can claim the American Opportunity Tax Credit.  To not claim the credit, do not enter the education information. 

Consider this though, if the student has filed a tax return claiming the credit, then the return was not filed as if he/she was being claimed as a dependent on another person’s return because the credit would not have been allowed.  The student’s tax return will likely need to be amended to correct these things.  Then your return can be filed claiming the student as a dependent and including the education information to claim the credit.