@Hal_Al - can you please help me out with your response?
I thought that AOTC is the unique case where whether someone can claim the taxpayer (the student) and didn't was immaterial to whether the student was eligible for the refundable portion of the credit.
Rather, if the student is not claimed by anyone else (even if they could be), the Student is NOT eligible for the refundable credit if: a) under 24 and earned income < ½ of support, and b) at least one parent alive and c) not filing MFJ.... otherwise, the student is eligible for the refundable credit.
thanks!
