Without a job and income, he might still be able to claim a partial portion of the American Opportunity
Tax Credit, but no Lifetime Learning Credit or Tuition Fees Deductions.
The American Opportunity Credit provides
up to $2,500 for paying for an undergraduate student's tuition. The credit is
partially refundable, meaning that you might be able to get 40 percent of the
tax credit even if you have no tax liability. The other 60 percent of the
credit can only be used to offset your tax liability, therefore, if you did not
work and have no tax liability, you will not get this portion of the
credit.
However,
for Lifetime Learning Credit, the
credit is not refundable at all, which means that you can only use it to reduce
your tax liability. If you don't work and don't have any other taxable income,
you will not be able to use the credit.
