I love that you write I am not sure what the question is. For whatever it is worth the link that you placed in what you wrote does not open. This would be a better link: Rules for Claiming Dependents on Taxes Here you can find the general rule that you cite: "Generally, the IRS requires that the child is under the age of 19 (or under 24 if a full-time student), lives with you for more than half the year, and does not provide more than half of their own financial support."
So with the general rule in place, the question then becomes what a child under 24 and a full-time student could receive with the American Opportunity Tax Credit ("AOTC") if they took the AOTC. The instructions for Instructions for Form 8863 on page six state as follows:
If you were under age 24 at the end of 2023 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. Instead, you can claim your allowed credit, figured in Part II, only as a nonrefundable credit to reduce your tax.
So a full-time student under the age 24 would need to have tax liability, which would be income exceeding $14,600 in tax year 2024 to have any nonrefundable credit.
So while you are unable to find specifically on the IRS website, I can assure you that even if one of the limited circumstances were met, a student would have to make over approximately $19,600 to exceed the $500 other dependent credit.
I hope I was able to answer the non-question with this @avjunior
Be well and safe!
Marc T.
Turbo Tax Expert
27 Years of Experience Helping Clients
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