AOTC and Dependency Status

Yes, and I pointed out in some situations the parent might not just hand over the AOTC to the student or other parent.

Since only $1,000 of it is refundable, the rest will reduce tax liability, and if they had enough tax withheld, they will receive a refund.

If the relationship is amicable enough, they might give it to the son or other parent to use towards college.

One thing I’m wondering about, if father no longer supports son after high school graduation (child support ceases), he can still claim him as a dependent?