Hal_Al
Level 15

Education

Two different rules, for two different tax attributes.
1. To be an independent, the student must have provided more than half his own support. Support from student loans, that the parents did not co-sign for, count as "support provided by student".
2. To claim the refundable  education credit, a student, under 24, must have provided more than half his support from earned income. Students loans and grants are not earned income.