If you cannot claim the student as a dependent then you cannot claim any education expenses or education credits for the student. He will report the education expenses and credits on his tax return.
You have not said how old your child was at the end of 2019. If he was younger than 24 the amount of his income does not matter. You can only claim the education credit if he is claimed as your dependent. Otherwise the student can claim it.
You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2019 taxes as long as they meet the following requirements:
• They are related to you.
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They are under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children
• They live with you for more than half the year (exceptions apply).