Hal_Al
Level 15

Education

The rule, in both cases, is not whether you are claimed as a dependent, it's whether you CAN be claimed.

 

In addition, a full time unmarried student, under age 24, even if you don't qualify as a dependent, 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.