RaifH
Expert Alumni

Education

Yes, if your brother is not at least a half-time student as determined by the school, then he does not qualify for the American Opportunity Tax Credit and instead qualifies for the Lifetime Learning Tax Credit. If your parents are claiming him on their return, they would be the ones eligible to claim it by including your brother's 1098-T on their tax return. 

 

The credit is for 20% of your brother's qualified education expenses up to $10,000 of education expenses. Any fees, expenses, or supplies purchased directly from the education institution would also be considered qualified education expenses.

 

As long as your parents did not claim these expenses in the prior year, they would be able to claim them this year.