소득이 별로 없는 만24세 미만의 자녀가 본인 스스로 따로 세금 보고를 하는 경우,
부모 중에 한명이라도 살아 있으면
Refundable Part of AOTC $1000를 받을 수 없다고 되어 있습니다.
* http://www.irs.gov/pub/irs-pdf/p970.pdf
Publication 970. Tax Benefits for Education
Refundable Part of Credit
Forty percent of the American opportunity credit is refundable for most taxpayers.
However, if you were under age 24 at the end of 2018 and the conditions listed below apply to you, you can’t claim any part of the American opportunity credit as a refundable credit on your tax return.
Instead, your allowed credit (figured on Form 8863, Part II) will be used to reduce your tax as a nonrefundable credit only.
You don’t qualify for a refund 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 2018, or
b. Age 18 at the end of 2018 and your earned income (defined below) was less than one-half of your support (defined below), or
c. Over age 18 and under age 24 at the end of 2018 and a full-time student (defined below) and your earned income (defined below) was less than one-half of your support (defined below).
2. At least one of your parents was alive at the end of 2018.
3. You are filing a return as single, head of household, qualifying widow(er), or married filing separately for 2018.
* https://www.workingus.com/forums/topic/%ec%8b%9c%eb%af%bc%ea%b6%8c%ec%9e%90-%ed%95%99%ec%83%9d-%ed%83%9d%ec%8a%a4%eb%a6%ac%ed%84%b4/
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