After you file

Also how this will work....which i found  at for line 7 of form 8863

https://www.irs.gov/instructions/i8863#en_US_2023_publink53002gd0e674

 

Base on following Q/A, He may not look qualify. This is confusing. :(

 

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 2023?

    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.

  2. Were you over age 18 at the end of 2023?

    If yes, go to question 3.

    If no, go to question 4.

  3. Were you a full-time student (defined later) for 2023?

    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.

  4. Were you age 18 at the end of 2023?

    If yes, go to question 5.

    If no, go to question 6.

  5. Was your earned income (defined later) less

    than one-half of your support (defined later) for 2023?

    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.

  6. Were either of your parents alive at the end of 2023?

    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.

  7. Are you filing a joint return for 2023?

    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.