No, now that she is no longer your dependent, you can no longer claim the credit. She can claim the credit.
Qualifications for claiming the American Opportunity Tax Credit are:
- You paid an eligible student's qualified education expenses for higher education at any college, university, or vocational school with a student aid program administered by the US Department of Education
- The eligible student is you, your spouse, or a dependent on your return
- For the full credit, your MAGI (modified adjusted gross income) is less than $90,000 ($180,000 if you're filing jointly)
- For a reduced credit, your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you're filing jointly)
