My 21 yr-old was a full time college student in 2021 and we claimed her as a dependent for 2021 and claimed the American Opportunity Tax Credit for her in the amount of about $2500. We are married filing jointly with AGI under $120,000. She earned income was $11,900 in 2021 and she had $0 unearned income. She did NOT file a federal tax return since her income was under the required amount and because we claimed her as a dependent. Here is my question. She had about $1000 in federal taxes withheld, but since she didn't file independently she didn't get a refund. If she filed an independent return to claim a refund for her federal taxes withheld, could we still claim her as a dependent and also still claim the American Opportunity Tax Credit or do we lose that credit if she files independently?
