Sorry for the yo-yo. I just got his W2 and he did earn over $5050 in 2024. He earned $9400k. However, he told me that he did enroll for 12 hours one semester but dropped a class that he was failing late. For the Education Tax Credit, I am divorced and file as HOH so my MAGI is over the $90k limit to get either of the 2 education tax credits. It was decreed at the divorce that he would be my dependent to claim on the return as my ex-wife and I have 50-50 true joint custody. Back to my original question. Can I elect not to claim him as a dependent (since I'm not sure on how the full-time student works when you enroll for 12 hours one semester but then drop a class late) and file taxes for him (and mark the box that he can't be claimed as anyone's dependent) and claim the AOTC on his tax return since it is partially refundable? He has decided to enlist in the military in 2025 so this is really the only year he will be eligible for the AOTC based on what I read.
