Skip to main content
June 3, 2019
Solved

Can my son take to AOTC credit in 2017 if he is no longer our dependent?

  • June 3, 2019
  • 1 reply
  • 0 views

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.

Best answer by Hal_Al
If you claimed it that 4th time, even for only $83; you have used up the 4 allowable times and he cannot claim it.
You could consider amending your last year return, unclaiming the AOTC and paying back the $83. Then your son, may be able to claim it this year. Be advised that a student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working.

1 reply

Hal_Al
Hal_AlAnswer
Employee
June 3, 2019
If you claimed it that 4th time, even for only $83; you have used up the 4 allowable times and he cannot claim it.
You could consider amending your last year return, unclaiming the AOTC and paying back the $83. Then your son, may be able to claim it this year. Be advised that a student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working.