Q. If I file tax return for my son even if he does not have earned income, will he get AOTC? in other words, without any income, can someone get "refund" under American opportunity tax credit?
A. No. Congress wrote the law specifically to prevent that. Even if he had some earned income, he could not get the refundable portion of the AOTC.
A full time unmarried student, under age 24, even if he doesn'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
