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Just to confirm my thinking.  Client's son was 24 before end of year.  Still qualifies as qualifying relative.  W2 earnings only $2k, lived at home all year.  Has used AOC credit 3 years.  He should still qualify for the AOC.

 

Posted
9 hours ago, Jack from Ohio said:

Age 24, only the student can claim education credits.  And then, it is only the non-refundable portion.

Other dependent, is the only option for the parents.  No  education credit for the parents.

Jack, I originally thought this too.  But looking at it, there was nothing about the age 24.  From Pub 970, he is a dependent of the parents (other relative), he is a qualified and eligible student.

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