Click the link below for Who is eligible to take the American Opportunity Tax Credit? which lists that the student does not need to be enrolled full-time, only at least part-time.
However, since your son is finishing his secondary schooling in completing the GED, that makes him ineligible for the education credit.
Once he is taking postsecondary schooling, and he is enrolled in an accredited program seeking a degree, then you would potentially be eligible for an education credit.
Click here for running through a quick question/answer interative tax assitance tool from the IRS to find out: Whom may I claim for an Education Credit?
An article to learn more: Who is eligible to take the American Opportunity Credit
A listing of accredited schools list of Federal School Codes.
If you are referring to Earned Income Credit when you say, EIC, click here for quick, IRS interactive tax assistance online for Who can claim the Earned Income Tax Credit?
