The AOTC is not available to grad students (or their parents). There is one exception: if the student did not finish his/her BS/BS until 2024 (e,g. he graduated in May 2024), and then started grad school in the fall, then both the grad and under grad expenses count for the AOTC. The technicality is that the student had not finish four years of post secondary education prior to 1-1-24.
https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers Scroll down to Q.9.
