So, just to be clear, let me add some info and restate what I think I read:
I spoke with him and he did not meet the full-time student requirement. He dropped the class in November which meant he only was full time for 4 months. He can't be claimed as my dependent since he is over 19, was not a full-time student and earned over $5050. He can file a return, claim the refundable portion of the credit ($1k). I paid roughly $3800k in tuition for 2 part time semesters at a local Junior College. As for saving the $2500 credit for later, I will never meet the MAGI restrictions and will never be able to claim the credit. Wouldn't it be my/his interest to file his taxes and claim the credit I can on his return?
