The simple answer is that the deduction for AOTC goes with the dependent.
The American Opportunity Tax Credit cannot be claimed on Married Filing Separately returns nor under any of these conditions:
- The student is a dependent on someone else's return
- The student is a nonresident alien (unless the student's spouse is a resident and they file a joint return treating both as residents, or the parents claim the student as a dependent on their joint return)
- The student had a felony drug conviction
Here is guidance from the IRS on the AOTC
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