Hi @TaxGuyBill sorry I had to ask one more question:

If the client's son received 1098-T which has equal amounts for box1 and box 5 ($1050) and he does not earned and unearned income, can I apply box 1 for parents' return  to get a credit AOTC and amount of box 5 goes to child's return if parent eligible to get  credit.

Thanks for your help