Hal_Al
Level 15

Education

As DanaB27 says, he cannot claim a tuition  credit, unless he has a tax liability.  Even then, you have to forego the $500 Other dependent credit to allow him to do that.

 

Essentially it is not optional whether he "claims himself".   If you do not claim him, he still has to show that he CAN be claimed by someone else, on his return, and he does not get the tax benefits of an "independent".