To be more specific on "high income" and "...receive no other benefit from claiming the student"
2021 income limits for claiming the Other Dependent credit of $500 are:
-single filers $75,000,
-joint filers must make less than $150,000 and
-heads of households must earn less than $112,500.
The amount will then drop by $50 for each $1,000 in income above these caps.
