You should be aware that There are
restrictions on a student claiming himself and getting the refundable portion
of the American Opportunity credit. A student,
under age 24, is only eligible if he supports himself by working . You cannot
be supporting yourself on student loans & grants. It is usually
best if the parent claims the credit rather than the student. He/she does not
qualify for the (up to) $1,000 refundable portion of the American Opportunity Credit
(AOC) if items 1, 2, and 3 below apply to him.
1. He was:
.....a. Under age 18 at the end of 2014, or
......b. Age 18 at the end of 2014 and his earned income was less than one-half of his support, or
......c. A full-time student over age 18 and under age 24 at the end of 2014 and his earned income was less than one-half of his support .
2. At least one of his parents was alive at the end of 2014.
3. He is not filing a joint return with his spouse for 2014.
If all that doesn't apply to you; enter your tuition payments at "Deductions & credits / Education" You can only count, toward the credit, the amount of tuition you actually paid, including money paid with loans, or by other family members and not necessarily the amount shown on the 1098-T. You may not count tuition paid by grants or scholarships. There will be a place to enter book costs separately.
For full rules see http://www.irs.gov/publications/p970/ch02.html#en_US_2013_publink1000204325