Please see below for the requirements for the education credits :
You will need your Form 1098-T from his college in order to claim one of the educational credits.
Qualifications for claiming the American Opportunity Tax Credit are:
- You paid qualified education expenses for higher education (see Related Information below)
- You paid education expenses for eligible students
- The eligible student is you, your spouse, or a dependent for whom you claim an exemption
- Your modified adjusted gross income is $90,000 ($180,000 if married filing jointly) or less (The credit is reduced between $80,000 and $90,000 ($160,000 and $180,000)
- You must be taking courses at an eligible education institution, which is any college, university, or vocational school with a student aid program administered by the US Department of Education.
You must be considered an eligible student:
- You are enrolled at least half-time in a program leading to a degree, certificate, or other recognized credential
- You had at least one academic period beginning during the year
- You did not use the American Opportunity Tax Credit in any four previous years
- You did not complete the first four years of post-secondary education before the beginning of the year
You are not eligible to claim the American Opportunity Tax Credit if:
- Your filing status is Married Filing Separately.
- Taxpayer is listed as a dependent on another person’s return.
- You and your spouse were non-resident aliens.
You are eligible to claim the Lifetime Learning Credit if all of the following requirements are met:
- You (or your dependent or a third party) paid qualified education expenses for higher education.
- You paid the education expenses for an eligible student.
- The eligible student is you, your spouse, or a dependent you claim an exemption for on your tax return.
- Your modified adjusted gross income is less than $68,000($136,000 if you are married filing jointly).
- The credit is reduced between $58,000 and $68,000 ($116,000 and $136,000).
If you want to double check that he can be your dependent Please see the following:
Qualifying child
- They are your child or stepchild, foster child, sibling or a descendant of one of these.
- They aren't claimed as a dependent by someone else.
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They are younger than you and under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- They live with you for more than half the year (exceptions apply).
- They did not provide more than half of their own support.
Qualifying relative
- They don't have to be related to you.
- They aren't claimed as a dependent by someone else.
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They lived with you the entire year or they were related to you.
- They made less than $4,200 in 2019.
- You provided more than half of their financial support.
[Edited 03.25.20 | 10:04 am]
