JillS56 -- Thanks for your reply. I found section 25A(g)(3), which connects the education credits to section 151, and provides the rule that, if a deduction is allowed to the parents under section 151 with respect to their dependent, then the education credits are NOT allowed to the dependent, and the qualified tuition expenses paid by the dependent can be used by the parent. That seems quite clear.
Oddly, the Turbo Tax software seems to allow an education credit to the child/dependent in this situation, notwithstanding section 25A(g)(3). In the Your Personal Information section, if a child indicates that "Someone else can claim [the child] on their tax return," but that "No one will claim [the child] in 2021," a a non-refundable education credit is computed on the child's return, even where the child also indicates that they are a full-time student and that their income provided less than half of their support. That Personal info is combined with a 1098-T, which the child owned and received in her name. I cannot figure out whether this result is intended by the software, but it seems inconsistent with the rule you explained that the dependent child cannot claim the credit regardless of whether the parents actually claim the child as a dependent. Perhaps the TurboTax software experts have an explanation for their approach.
In any case, your answer is definitely correct. Thank you!
