If under 24 and single, it doesn't matter if the parents don't claim the student.
I think in this situation, having the student claim the non-refundable portion of the credit will be beneficial since the student would be subject to the Kiddie Tax regardless.
"To be considered a student, a child must attend school full-time during at least five months of the year. It doesn't matter whether the child is claimed as a dependent on the parent's return. However, the tax does not apply to a child under 24 who is married and files a joint tax return."
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