The calculation is done on the 8863 form on part I. The AGI from the 1040 line 8b is entered on the 8863 line 4. If $180,000 or more you don't qualify for the refundable credit.
You can print all forms an worksheets to see that.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
