My son worked part time last year and earned less than $2,000. He used his savings to pay for half of his college tuition. He plans to file his taxes. Is he eligible for one of the college tuition education credits? (We are not eligible for the full credit.)

Thank you for your help.

Yes, your son can use the Lifetime Learning Credit. There may be some others he might be able to use. The link to the IRS link on the education credits is below for specific information:

Tax Benefits for Education: Information Center (http://www.irs.gov/uac/Tax-Benefits-for-Education:-Information-Center)

Thank you for the information.

He is probably eligible for the American Opportunity Credit, which has a $1,000 refundable portion.

Thanks. Is this the case even if I claim him as a dependent/exemption?

No, he MUST claim his own exemption to qualify for AOC.

Thanks. That's what I thought it might be. I will have to run the numbers and see if it's worth us losing the exemption.

Glad to help!