Deductions & credits

WRT "In TurboTax, everything is entered into the program of the Taxpayer claiming the student.

If there is a credit, that person claims the credit.

If there is reportable income, the student claims the income. "

 

Use of "program" confuses me. I think you mean what I'd call "filing" or maybe "return". 

 

Seems that the 3rd line contradicts the 1st.