Since the student will be filing as a non-dependent, just a reminder that the times you took the American Opportunity Tax Credit for that student count as times the student used the credit. That credit can only be used four times per student,
Also, to continue the thought started by @SharonD007, it's always a good idea to make the distributions in the name of the student to avoid confusion when entering a 1099-Q into TurboTax. The 1099-Q will list the student's Social Security number and will therefore follow the student. When the student becomes a non-dependent, the IRS will more easily match the distribution to the proper Taxpayer.
Distributions can be made directly to the school which is easy and results in the 1099-Q being issued to the student.
Distributions can be made to the school, but later allocated to Room and Board or other education expenses if applying for a credit.
IRS Pub 970
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