Q. Can my student claim independent on his tax return in order to receive the $1,000 credit?
A. No. 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. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. It is usually best if the parent claims that credit. .
Reference: Line 7 instructions for form 8863. https://www.irs.gov/instructions/i8863
