Student claiming AOTC

Forum|Forum|3 years ago
January 22, 2023
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My son made $2500 in 2022 where $120 in taxes were deducted. I paid for all college costs and and for more than 50% of his expenses. I cannot claim the AOTC because my MAGI is greater than the max income limit.

Could my son report taxes independently from us to claim the refundable part of the AOTC? Could he get audited if he proceeds to file as an independent?

Hal_Al

Employee

Q. Could my son report taxes independently from us to claim the refundable part of the AOTC?

A. No. For several reasons. Even though he would not be a dependent (filing independently), the fact that he CAN be a dependent disqualifies him. There is a specific rule that disqualifies full time students, under 24, unless they support themselves with earned income. There is another rule that would allow him to claim the non refundable credit, but his income is not high enough to have a tax liability.

It is not optional to file independent. If he CAN be a dependent, he must mark that box on form 1040, even when just filing to get the $120 refunded.