Hi Ella,
Yes, the AOC was claimed successfully, and no evidence of actually directly paying out-of-pocket for tuition / QEs is necessary, so far as I understand it (and none was requested during the filing). I'm not an accountant, but my understanding is that all that is necessary is that the student claims the extra (up to $4k) taxable income on their return, ensuring that there is no double-dipping of credits and tax-free scholarship income status for the same $4k. I.e., the $4k cannot be both tax free and simultaneously pay for an expense that earns a tax credit. It seems from IRS guidance that avoiding this double-dipping is what matters.
