You wrote that the student who supports himself with unemployment income still doesn't qualify for a education credit, or at least doesn't qualify for the refundable portion, because he is under 24 years old and does not support himself with earned income. Where does that age cut-off and earned income requirement come from? I don't find it on the IRS' description of the American Opportunity Credit: https://www.irs.gov/credits-deductions/individuals/aotc
- L
