Q. If I paid $2300 in tuition for my son and he received a $950 tuition reimbursement from his employer can I still claim the American Opportunity tax credit (AOTC)?
A. Yes, if he qualifies as your dependent. But you may only count $1350 (2300 - 950 = 1350) to calculate the AOTC).
That assumes that the tuition reimbursement was the typical tax free reimbursement that most employer plans are.