Can I claim my son as dependent but he files his tax return to qualify for AOTC refund? His wages were $2000 in 2021.

[theresemichael]

Our MAGI may reduce our AOTC credit, can my son file his tax return and receive the credit for his tuition which we paid?  His W2 is around $2,000

[Bsch4477]

Since he earned only $2,000 he would owe no tax so the non refundable education credit would not help him. And he doesn’t qualify for the refundable portion. In addition if he were not your dependent you would miss out on the child tax credit assuming you qualify. 

[AmyC]

The AOTC is only refundable up to $1,000. If your son only made $2,000, it won't be really helping him. A reduced credit for you may be higher. Plus, if you claim your son as a dependent, you get the $500 other dependent credit. Please run through Whom May I Claim as a Dependent?