AOC Refundable Ed Credit

[dtlee]

To clarify:

We have a 29 year old full time student.

She lives with her boyfriend and he provides 100% of her support while she attends college.

She has no earned income.

Boyfriend does not claim her as a dependent.

She pays for her education with a student loan.

She files a 1040A as Single.

She can receive the refundable portion of the AOC.

Right?

Not claimed by anyone=gives her the ability to claim the credit. Not eligible to be subject to Kiddie Tax=eligible for the refundable portion.

As I understand it, she is eligible for the refundable portion of the credit.

[Bonnie]

Had a similiar scenerio this year and the boyfriend did claim his live-in girlfriend as a dependent as he provided her total support and he claimed the AOC credit. I had a very lengthy conversation with IRS prior to doing this and felt it was correct when I filed the return.