Thanks so much for the response. I'm not sure why her mother is not claiming the child as a dependent. This is a strained relationship with multiple issues (mother kicked the child out of the house). Her mother has assured me she is not claiming the child as a dependent. Regardless of the family situation, it doesn't make sense to lose the deduction, but there it is.
We are filing because the child had a job and wants to get her tax rebate. In addition, I assumed that she had to file because of the 1098-T and declare the income. Before starting on her taxes, I thought she could qualify for the tax credit and get some additional money for next semester's tuition. In 2020 she will be providing more than half of her living expenses, so she should qualify for the credit next year.
I thought the AOTC was limited to 4 years, regardless of whether it was used as a deduction or taken as a credit, so it was good to find out that the deduction is not limited to 4 years. As you said, she does not need the deduction.
We will simply ignore the 1098-T since she won't owe any taxes regardless.
Thanks again for your help
