Hal_Al
Level 15

Deductions & credits

Q. So when is a filer eligible for the refundable portion?

A. It's no so much as it is what.

 

Mainly if they're the parent of a college age student, rather that the student himself. 

Then, it's when he's no longer the things that disqualify him: unmarried, under 24, a qualifying dependent, full time student, not self supporting, unemployed. 

 

https://turbotax.intuit.com/tax-tips/college-and-education/what-are-education-tax-credits/L7TuLrVqZ

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/education-tax-cre... 

 https://www.irs.gov/Individuals/AOTC

https://www.irs.gov/newsroom/american-opportunity-tax-credit-questions-and-answers

https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers