The rules for claiming the refundable and non refundable portions of the AOC are the same, except the refundable portion has this additional rule: the student does not qualify for the (up to) $1,000 refundable portion of the American Opportunity Credit (AOC) if items 1, 2, and 3 below apply to him.
1. He was:
.....a. Under age 18 at the end of 2019, or
......b. Age 18 at the end of 2019 and his earned income was less than one-half of his support, or
......c. A full-time student over age 18 and under age 24 at the end of 2019 and his earned income was less than one-half of his support .
2. At least one of his parents was alive at the end of 2019.
3. He is not filing a joint return with his spouse for 2019.
