Q. Could I still qualify for this year's (2025) AOC or no?
A. No.
A full time unmarried student, under age 24, even if you don't qualify as a dependent, is only eligible for the refundable portion of the American Opportunity Credit (AOC) if he supports himself by working (your earned income must be more than half your support. "Support" includes the cost of school). You cannot be supporting yourself on parental support, 529 plans or student loans & grants. It is usually best if the parent claims that credit.
Q. Could I claim it for 2026 since I'd be 24?
A. Yes. The earned income rule will no longer apply to the refundable portion of the AOC. The dependency test may still apply. You cannot claim the (up to) $1000 refundable credit if you are claimed as a dependent by someone else. Because you are over 23, you can claim the refundable portion of the AOC, even if you qualify as a dependent, as long as you are not actually claimed as a dependent.
