Is the box on line 7 checked?

No the box by 7. is not checked. Does'nt  the program take all entered information into consideration and complete the forms automatically? 8863 is showing a refundable AOC on line 8 and  nonrefundable AOC on line 9.  My confusion is because the AOC instructions on the IRS website state:

you do not qualify for a refundable credit if items 1 (a, b, or c), 2, and 3 below apply to you. 

1) You were:

a. Under age 18 at the end of the year, or 

b. Age 18 at the end of the year and your earned income was less than one-half of your support, or 

c. Over age 18 and under age 24 at the end of the year and a full-time student and your earned income was less than one-half of your support. 

2) At least one of your parents was alive at the end of the year.

3) You are filing a return as single, head of household, qualifying widow(er), or married filing separately for the year.

TP is 21 supports self, filing as single, has a living parent. Does TP qualify for partial refundable?

Looks like TP does not meet  Line 1 requirement, unless your statement about TP supporting self does include earned income. Since all the conditions need to be met then the TP should receive the credit.

On the very bottom of the 8863, how did you answer those three questions?

all yes.  If you get a chance look at line 24 of the Paid Preparers Due Diligence Worksheet, says if you answer NO to filing a joint return TP does not qualify for refundable AOTC. 

Talked to a ProSeries tax consultant at Intuit today and he decided TP qualifies.  I still feel funny about 24.

Thank you for your time.

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@Young-TP wrote:

all yes. 

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Question #2 asks if the Earned Income is over 1/2 of their support.   Is that the true?  If so, they DO qualify for the Refundable credit (notice 1c in your comment above).

What does under 24 mean? 

🤣 (for the old timers)

@TaxGuyBill 

Thanks for your help.

If TP under 24 full-time student with $24000 earned income wants to file independently and parent did not claim him on their tax return, for TP answer be given on his tax return for 3 questions on the bottom of 8663 in order

1- YES

2- NO

3- YES 

I have to mention  TP's 1098-T does not work for parents since their income over $180000

Let me know please, does IRS forces the student should be claimed on parents tax return?

Is this ok to e-file it?

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@HOPE2 wrote:

wants to file independently 

2- NO

Let me know please, does IRS forces the student should be claimed on parents tax return?

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CAN the child be claimed as a dependent the parents?

If so:

1. The child needs to indicate she CAN be claimed as a dependent.
2. The parents are not required to claim her as a dependent.
3. You need to mark both of those boxed on the general information sheet.
4. If the parents do not actually claim the child, the child can claim the non-refundable portion of the American Opportunity Credit.  That middle question on the 8863 disqualifies the refundable portion of the credit.