In the personal info section of the TurboTax (TT) interview, you are asked two questions: 1. Can you be claimed as a dependent and 2. Were you actually claimed.
You should click yes to the first question and no to the 2nd. That should allow you to claim any non-refundable education credit or deduction.
But there is an addition restriction on the refundable credit:
There's a new urban myth among college students that says they can get a $1000 from the government just for filing a tax form. For most of them, they simply aren't eligible. A full time unmarried student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. You usually must have actually paid tuition, not had it paid by scholarships & grants. It is usually best if the parent claims that credit.
So, if you do not have enough income to have a tax liability (and get a benefit for a non-refundable credit), it may actually be best for your mom to file a tax return, with no income, and claim the refundable tax credit for her dependent's tuition.
