@NCperson good catch, thanks. I was trying to say that, as most students who qualify as a dependent, are under 24. Of course, if the student qualifies as a dependent, he does not meet the support test. But my answer was poorly worded. I have revised it.
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 full time unmarried student, under age 24, even if you don't qualify as a dependent, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working (unless he's an orphan). You cannot be supporting yourself on parental support, 529 plans or student loans & grants. It is usually best if the parent claims that credit.
