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The main reason behind the question is age. 

-----Is it 18 or 19?

 

1. They have income from wages- W2 (not including scholarships or loans)

2. We support them with tuition but they can cover the living expense (lodging and boarding in dorm for fall 2022). 

 

Note- Thank you for the IRS link and  AOTC. I will read them in detail soon.