Thomas, I think this is for the refundable portion of AOC. it reads as follows:
certain students do not qualify for the refundable portion of the American opportunity credit. if all three of the following conditions apply, you do not qualify for the refundable portion of the credit:
1. you were:
- under age 18 at the end of 2016, or
- age 18 at the end of 2016 and your earned income was less than one-half of your support, or
- A full-time student over age 18 and under age 24 at the end of 2016 and you earned income was less than one-half of your support.
2. at least one of your parents was alive at the end of 2016
3. you are not filing a joint return for 2016.
