WHY did the IRS disallow the AOTC for 2014?
What has changed since then?
The most likely explanation is you gave TurboTax the same wrong answers on your 2016 return that you made on your 2014.
Are you the parent trying to claim the credit or the student?
There's a new urban myth among college students that says they can get a $1000 from the government just for filing a tax form. For most of them, they simply aren't eligible. A student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. You must have actually paid tuition, not had it paid by scholarships & grants. It is usually best if the parent claims that credit.
Qualifications for the AOTC: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/Individuals/AOTC">https://www.irs.gov/Individuals/AOTC</a>
