Q. I have not quite wrapped my head around the AOC calculations.
A. There are no AOC calculations. Neither the student or the parent is eligible.
Q. Is there a way for him to get an AOC credit given the above info if we do our taxes differently (don't claim him?)
A. No. He is ineligible for the refundable portion of the AOC. There is a scenario where you forgo his $500 Other dependent credit to allow him to claim the non-refundable credit, but with $15K of income that's only worth about $250 to him.
Q. Does he need to file a tax return in CT?
A. Yes, if his total income (from all sources) is more than $15K. GA will give you a credit, or partial credit, for any tax you pay to CT. https://portal.ct.gov/DRS/Individuals/Individual-Tax-Page/Nonresidents-wCT-Source-Inc
Q. If CT is not required, , how do I answer TTax so it does not generate a CT tax return?
A. When asked if he had income in another state, answer No, to keep TT from generating the extra state.
Q. Do I also need to pay attention to the adjustment from a prior year amount in Box 4 $23,386 of the 1098-T?
A. Probably not. But you can only figure that out from your own records. It usually does not affect you current year tax return.
https://ttlc.intuit.com/community/after-you-file/discussion/on-my-1098-t-form-it-only-has-box-4-fill....
