@zymxhjjtm197227 - just to clarify what you wrote (as it was a little confusing to me)
if he is CAN qualify as your dependent (which is the normal case), YOU are going to be eligible for AOTC. (the way your wrote it kinda suggests you think the way to get AOTC is for the student not to be a dependent - not true)
.there are two components of AOTC - a refundable credit and a non-reundable credit
for students under age 24 who are NOT claimed by their parents to be eligible for AOTC on the student's tax return is a real challenge:
1) the non-refundable credit is worthless if the student's tax on Line 22 is zero, which it will be if he made less than $12,550 (2021)
2) the refundable credit is not available to those who a) file any status but married AND b) one parent is alive AND the student's earned income was less than half their support. THAT is most college students.
So the AOTC program benefits motivate the parent to claim the student and capture the AOTC benefit. Your post seemed to indicate you think it's the other way around. And it may be you income level is high and it means you are not eligible for AOTC and you were trying to see if there was a way to get your student to capture the benefit.
