8863

[grandmabee]

I am having trouble with the refundable part of the credit.

student 20. income 13,000 both parent alive. she lived on own not with parents. did have room mate but spilt expenses. not a full time student all year but some of year.

I guess the part about parents being alive has me confused. and if not a full time student all year long does that make it non refundable?

she is claiming herself.

[LindaB]

If you check the box on line 15 of part IV of form 8863, she won't get the refundable part of the credit. This is what determines if you check that box or not:

You do NOT qualify for a refund if items 1,2 AND 3 below apply to you:

1. You were:

a. Under age 18 at the end of 2009, OR

b. Age 18 at the end of 2009 AND your earned income was less than one-half of your support, OR

c. A full-time student over age 18 and under age 24 at the end of 2009 AND your earned income was less than one-half of your support.

2. At least one of your parents was alive at the end of 2009.

3. You are not filing a joint return for 2009.

From what you said, it doesn't sound like number 1 above applies to her, so she should get the refundable part of the credit. She doesn't need to be a full time student all year, only at least 1/2 time student for at least one academic period.

[grandmabee]

so are you saying as soon as any of the questions you can say no to... it means they get the refundable part of credit?

[LindaB]

so are you saying as soon as any of the questions you can say no to... it means to get the refundable part of credit?

That's the way I read it. I think the language is very awkward. I also think that it's saying that if 1, 2 and 3 apply, then maybe the parents should have claimed the student.