If your son is under the age of 19 then this would not be a factor for a qualifying child and TurboTax would not ask in the interview. If he is over 19 but under 24 then the full time student would be necessary and TurboTax will ask to verify. Note the age requirement listed below:
Also, to claim the American Opportunity Credit the full time student would be necessary, and you will be prompted for this in TurboTax see below:
Rules for claiming a dependent-
- Are they related to you? The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
- Do they live with you? Your child must live with you for more than half the year, but several exceptions apply.
- Do you financially support them? Your child may have a job, but that job cannot provide more than half of her support.
- Are you the only person claiming them? This requirement commonly applies to children of divorced parents. Here you must use the “tie breaker rules,” which are found in IRS Publication 501. These rules establish income, parentage and residency requirements for claiming a child.
A student eligible for the American Opportunity tax credit:
- Has not completed the first four years of post-secondary education.
- Enrolls in at least one academic semester during the applicable tax year.
- Maintains at least half-time status in a program leading to a degree or other credential.
- If the student has ever been a state or federal criminal because of a drug conviction, then he/she isn’t eligible for the tax credit.
