Yes, the US resident parents can claim American Opportunity Tax Credit if the son with a U-visa qualifies an eligible student.
To meet requirements, an eligible student is one who
-didn't have expenses that were used to figure an American opportunity credit in any 4 earlier tax years. This includes any tax year(s) in which you claimed the Hope scholarship credit for the same student.
-hadn't completed the first 4 years of post-secondary education (generally, the freshman, sophomore, junior, and senior years of college) before 2019. If the attended foreign school in the past, check if the school is an eligible educational institution.
https://fafsa.ed.gov/spa/fsc/#/SEARCH?locale=en_US
If the foreign school is found, it is considered as an eligible school in the US.
-For at least one academic period beginning in 2019, the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential.
- hasn't been convicted of any federal or state felony for possessing or distributing a controlled substance as of the end of the tax year.
For more information, please see https://www.irs.gov/pub/irs-pdf/p970.pdf page 16 and 17
[Edited 4/5/2020 | 6:16 PM]
