Thank you very much Coleen for providing a very clear and definitive response.
It is very clear now. A fulltime student having less or no earned income who cannot provide 50% or more support cannot claim refundable credit for AOTC by filing a self return.
Appreciate your guidance.
Support includes amounts spent to provide:
- Food,
- Lodging,
- Clothing,
- Education,
- Medical and dental care,
- Recreation,
- Transportation, and
- Similar necessities.
This information is found in Publication 501, Dependents, Standard Deduction, and Filing Information.
