@dill4fam is correct, If the student actually has a tax liability, there is a provision to allow him to claim a non-refundable tuition credit. But then the parent must forgo claiming the student as a dependent, and the (up to) $500 other dependent credit. The student must still indicate that he can be claimed as a dependent, on his return. See more info at:
https://ttlc.intuit.com/questions/3936383-tuition-gift-to-children
https://ttlc.intuit.com/questions/4531097-just-because-i-can-claim-a-college-son-daughter-do-i-need-...
Depending on the student's tax liability and amount of tuition paid, , the student could claim the Lifetime Learning Credit (LLC) instead of the AOTC. The LLC can be worth up to $2000 (rather than the top $1500 for the non refundable portion of the AOTC), but it takes $10,000 of tuition to get the max LLC, but only $4000 for the AOTC.
