Yes. The second question only applies to the American opportunity tax credit. In some circumstances, a student who can be claimed as a dependent but is not claimed, can qualify for AOTC, and if the parent‘s income is too high to qualify for the AOTC, this can be to the overall benefit of the student and their family. I am not aware of any other tax situation to which the second question applies.
The first question is by far the most important. If the taxpayer can be claimed as a dependent, they must say yes, even if the person who could claim them won’t. And for 2020, saying yes that they can be claimed, will disqualify them from the recovery rebate.
