Hi Gary- In order for the student to not qualify for the refundable portion of the AOC you need to meet all conditions 1, 2 and 3. If the student provided over 1/2 of their own support both of the parents could be alive and the student would still qualify. Line 7 instructions on page 6 are located here <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i8863.pdf">https://www.irs.gov/pub/irs-pdf/i8863.pdf</a>
