Can my son take to AOTC credit in 2017 if he is no longer our dependent?
We qualified for the full AOTC credit for 3 years. It was limited to an $83 deduction in an additional year due to income limitations. Can he take the deduction this year, now that he is claiming himself? Or does the fact that it has been applied for for 4 years disallow it this year? His total earned hours at the beginning of 2017 are 100 hours.