Ok, then that box does not get checked.
I am adding the portion of the IRS instructions that pertain to the box on line 7,
but the point is that if you are claiming the student, and you are getting an education credit, that box does not get checked.
If there is a credit, and the student is your dependent, your return will have Form 8863 and the credit.
Again, that box is for the very uncommon situation where a DEPENDENT student can get PARTIAL credit if no one claims the student and no one else claims the credit.
According t the IRS:
Line 7
If you were under age 24 at the end of 2022 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. Instead, you can claim your allowed credit, figured in Part II, only as a nonrefundable credit to reduce your tax.
You don't qualify for a refundable American opportunity credit if 1 (a, b, or c), 2, and 3 below apply to you.
1.You were:
a.Under age 18 at the end of 2022, or
b.Age 18 at the end of 2022 and your earned income (defined later) was less than one-half of your support (defined later), or
c.Over age 18 and under age 24 at the end of 2022 and a full-time student (defined later) and your earned income (defined later) was less than one-half of your support (defined later).
2.At least one of your parents was alive at the end of 2022.
3.You're not filing a joint return for 2022.
If you meet these conditions, check the box next to line 7, skip line 8, and enter the amount from line 7 on line 9. If these conditions don't apply to you, complete line 8.
You can answer the following questions to determine whether you qualify for a refundable American opportunity credit.
- Were you under age 24 at the end of 2022?
If no, stop here; you do qualify to claim part of the allowable American opportunity credit as a refundable credit.
If yes, go to question 2.
- Were you over age 18 at the end of 2022?
If yes, go to question 3.
If no, go to question 4.
- Were you a full-time student (defined later) for 2022?
If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.
If yes, go to question 5.
- Were you age 18 at the end of 2022?
If yes, go to question 5.
If no, go to question 6.
- Was your earned income (defined later) less
than one-half of your support (defined later) for 2022?
If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.
If yes, go to question 6.
- Were either of your parents alive at the end of 2022?
If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.
If yes, go to question 7.
- Are you filing a joint return for 2022?
If no, you don't qualify to claim part of your allowable American opportunity credit as a refundable credit.
If yes, you do qualify to claim part of your allowable American opportunity credit as a refundable credit.
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