I'm a college student who's the beneficiary of an irrevoc. trust. I'm not a dependent. The trust paid my college expenses. Can I claim the Am Op Credit if trust paid?

Q. Can I claim the Am Op Credit if trust paid?

A.  Simple answer: Yes.  It basically doesn't matter where the money comes from*. 

But, taxes aren't simple, so there are some caveats.  It's  not good enough that you are not an actual dependent.  You must also not even qualify as someone else's dependent. 

 A student, under age 24, is only eligible for the refundable portion (up to $1000) of the American Opportunity Credit if he supports himself by working (more than half his support, including tuition paid,  comes from earned income). 

*(special treatment require when claiming tuition paid by scholarship).