Hal_Al
Level 15

Education

It depends on what " lived at school and then rented apartment" means.  Being away at school, even living off campus, is considered only a temporary absence from the parent's home.  For tax purposes, he still lives with the parent.  However, if he moved out permanently and did so before 7/2/19, then he did not live with the parent, for more than half the year and cannot be a qualifying child dependent.  The $20K earned income disqualifies him from being a standard ("qualifying relative") dependent (there is no income limit for a qualifying child).  So, he can file independently.

 

He can claim the tuition credit, but as earlier explained may not get the refundable portion.

 

He probably does not need to enter the 1099-Q at all if he has  enough other expenses ( room and board and books & computers) to cover the $30K  on the 1099-Q.  Students living off campus can claim the lower of actual rent & food cost or the school's R&B charge for on campus students.

If you need to count some of the  Spring 2020 tuition to get to $30K, You will have  to do the math to see how much you need to reduce what you claim in 2020.