MayaD
Expert Alumni

Deductions & credits

You mentioned that your daughter supported herself. 

Your daughter doesn't qualify for a refundable American opportunity credit if 1 (a, b, or c), 2, and 3 below apply to her. 

1. she was:

   a. Under age 18 at the end of 2023, or 

   b. Age 18 at the end of 2023 and her earned income (defined later) was less than one-half of her support), or 

   c. Over age 18 and under age 24 at the end of 2023 and a full-time student (defined later) and her earned income was less than one-half of her support.

2. At least one of her parents was alive at the end of 2023. 

3. She is not filing a joint return for 2023.

 

2023 Instructions for Form 8863

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