Can student under 24 claim the American Opportunity Credit on their own?

[giogis245]

I understand that per the IRS, the student who is under 24 years old cannot claim the American Opportunity credit.  Just had someone come to me who is 21 years old files single, not claimed by her parents as she's on her own and brought her previous taxes with her all done at H&R Block and they claimed the AOTC.  Can someone please help me understand if I am wrong?

[Lion EA]

If her parents do not claim the student as a dependent, the student can claim the AOL but NOT the refundable part (also would NOT claim her own exemption when her parents qualify to claim her but do not).

If the student qualifies to claim her own exemption (pays more than 50% of her own support, etc.) then she can use all the AOC including the refundable part when she claims her own exemption.