YES and NO.
A dependent student can claim the NON-REFUNDABLE portion of the credit ONLY if the taxpayer that could claim her doesn't.
So in other words, no one claims her, she files as a dependent and the credit can go towards her tax liability, but not as a refund.
Form 1098-T Box 1 reports ONLY tuition, not room and board.
In your situation, if the student has a tax liability, she can elect the credit by entering the 1098-T into her TurboTax program. She must select "Yes, someone else CAN claim me" BUT "No, no one else WILL claim me" in her Personal Info section
You in turn will elect to NOT claim her on your tax return.
You would delete the 1098-T from your return and add it to hers.
It's an option that is not normally advantageous, but might work for your situation if you lose nothing by not claiming her on your return.
Pub 970 page 20
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
