Hal_Al
Level 15

Education

You may not split the two parts of the AOC.  In order for him to claim the non refundable part, you would have to forgo claiming him as a dependent.  But, he doesn't need the AOC to get his tax to zero.  $3120 + 7708 = less than the $12,200 standard deduction, so he will have no income tax liability.

 

As to the crossed years, you use this numbers on the form.  It's not what years they were for; it in what year the expenses were paid by the scholarships, that counts.