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How have you decided that your parent can't claim you?  Are you under age 24?  As long as you are under age 24 at the end of the tax year, and were a full time student for at least 5 months out of the year, there is no income restriction on if your parents can claim you or not.

I think you are referring to the American Opportunity Credit.  This might help - 

Line 7

If you were under age 24 at the end of 2019 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. Instead, you can claim your allowed credit, figured in Part II, only as a nonrefundable credit to reduce your tax.

You don't qualify for a refundable American opportunity credit if 1 (a, b, or c), 2, and 3 below apply to you.

1.

You were:

a.

Under age 18 at the end of 2019, or

b.

Age 18 at the end of 2019 and your earned income (defined later) was less than one-half of your support (defined later), or

c.

Over age 18 and under age 24 at the end of 2019 and a full-time student (defined later) and your earned income (defined later) was less than one-half of your support (defined later).

2.

At least one of your parents was alive at the end of 2019.

3.

You're not filing a joint return for 2019.

If you meet these conditions, check the box next to line 7, skip line 8, and enter the amount from line 7 on line 9. If these conditions don't apply to you, complete line 8.

You can answer the following questions to determine whether you qualify for a refundable American opportunity credit.

1. Were you under age 24 at the end of 2019?

If no, stop here; you do qualify to claim part of the allowable American opportunity credit as a refundable credit.

If yes, go to question 2.

1. Were you over age 18 at the end of 2019?

If yes, go to question 3.

If no, go to question 4.

1. Were you a full-time student (defined later) for 2019?

If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, go to question 5.

1. Were you age 18 at the end of 2019?

If yes, go to question 5.

If no, go to question 6.

1. Was your earned income (defined later) less

than one-half of your support (defined later) for 2019?

If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, go to question 6.

1. Were either of your parents alive at the end of 2019?

If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, go to question 7.

1. Are you filing a joint return for 2019?

If no, you don't qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, you do qualify to claim part of your allowable American opportunity credit as a refundable credit.

The educational institution's EIN must be provided on line 22(4) if the American opportunity credit is claimed for this student.

Earned income.

Earned income includes wages, salaries, professional fees, and other payments received for personal services actually performed. Earned income includes the part of any scholarship or fellowship grant that represents payment for teaching, research, or other services performed by the student that are required as a condition for receiving the scholarship or fellowship grant. Earned income doesn't include that part of the compensation for personal services rendered to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered.

If you're a sole proprietor or a partner in a trade or business in which both personal services and capital are material income-producing factors, earned income also includes a reasonable allowance for compensation for personal services, but not more than 30% of your share of the net profits from that trade or business (after subtracting the deduction for one-half of self-employment tax). However, if capital isn't an income-producing factor and your personal services produced the business income, the 30% limit doesn't apply.

Support.

Support includes food, shelter, clothing, medical and dental care, education, and the like. Generally, the amount of an item of support will be the amount of expenses paid by the one furnishing such item. If the item of support is in the form of property or lodging, measure the amount of such item of support by its fair market value. To figure your support, count support provided by you, your parents, and others.