Hal_Al
Level 15

Deductions & credits

@CatinaT1 

Poster is referring to this provision:

  A  student does not qualify for the (up to) $1,000 refundable portion of the American Opportunity Credit (AOC) if items 1, 2, and 3 below apply to him. 
1. He was:
.....a. Under age 18 at the end of 2020, or 
......b. Age 18 at the end of 2020 and his earned income was less than one-half of his support, or 
......c. A full-time student over age 18 and under age 24 at the end of 2020 and his earned income was less than one-half of his support .
2. At least one of his parents was alive at the end of 2020.
3. He is not filing a joint return with his spouse for 2020.

 

From Pub 970:

"You are a full-time student for 2020 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution"

@thetman76  You're probably going to have to use your own interpretation of "enrolled".  Be advised, students under 24 claiming the refundable credit is a red flag at the IRS.