@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?