@wmlbus2012
If you supplied all the student's support (and the other requirements are met) the student cannot claim himself, only the supporting Taxpayer can claim the student. Only the taxpayer that claims the student may claim an education credit based on that student's expenses. The IRS does not allow the student the option of claiming themselves or not. If the student meets the requirements of a Qualifying Child (in your case since he earned more than the limit for Qualifying Relative) then only you have the option to claim him or not, but if you don't, no one can, not even the student himself. The IRS is strict on this.
PLEASE CLICK HERE for requirements to claim a dependent
@Squido360
For one taxpayer to claim a person as their dependent, the person they want to claim must not pay more than half of their own support. For a student, grants and scholarships don't count. Expenses paid with scholarships and/or Grants do not count as expenses paid for by the student. Also, things like housing and health insurance expense WOULD count, so if the student is claimed as a dependent on the parent's health insurance, it might be hard to prove the student paid more than half of his or her expenses.
The link below supplies an IRS support worksheet.
CLICK HERE for an IRS support worksheet
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