I have claimed the 'American Opportunity Credit' and 'Education Credit' for the last four tax years: 2016, 2017, 2018, and 2019.
These credits were for my son/dependent.
He graduated in June of 2020, started working shortly thereafter, and has his own apartment. I will not claim him as a dependent in 2020.
I paid $11,503 for his tuition in 2020 (last semester of his senior year).
I know I cannot claim an 'Education Credit' for the tuition payment because my son is not my dependent.
My question is: Can my son claim an 'Education Credit'? (Perhaps, under the concept that this is a gift to my son, which was then used to pay for tuition?)
