Deductions & credits

She would have earned income from being an employee where she would receive a W-2.  She would have earned income from being self-employed and her net profit is $400 or more.  She must have provided over one-half of her own support from her earned income to be eligible for the AOC.  

If she does not provide over one-half of her own support and either one of her parents is still alive then she is not eligible for the credit.

 

If you are the parent why are you not claiming her as your dependent?