這些問題都可以得出不同的答案的。
給你一個簡單的例子：如果多5000塊，父母收入150K，你去仔細研究form 8863: 因為學校的吃住不算qualified expense,大約15000，這個時候你就可以把多出來的5000，加上scholarship的另外10000，用來付non-qualified expense,而你自己付的錢算qualified expense,這樣，孩子作父母的dependent,父母拿credit....
Example 1. Last year, your child graduated from high school and enrolled in college for the fall semester. You and your child meet all other requirements to claim the American opportunity credit, and you need to determine adjusted qualified education expenses to figure the credit. Your child has $5,000 of qualified education expenses and $4,000 of room and board. Your child received a $5,000 Pell grant and took out a $2,750 student loan to pay these expenses. You paid the remaining $1,250. The Pell grant by its terms may be used for any of these expenses. If you and your child choose to apply the Pell grant to the qualified education expenses, it will qualify as a tax-free scholarship under the rules discussed in chapter 1 of Pub. 970. Your child won't include any part of the Pell grant in gross income. After reducing qualified education expenses by the tax-free scholarship, you will have $0 ($5,000 − $5,000) of adjusted qualified education expenses available to figure your credit. Your credit will be $0. Example 2. The facts are the same as in Example 1. If, unlike in Example 1, you and your child choose to apply only $1,000 of the Pell grant to the qualified education expenses and to apply the remaining $4,000 to room and board, only $1,000 will qualify as a tax-free scholarship. Your child will include the $4,000 applied to room and board in gross income, and it will be treated as earned income for purposes of determining whether your child is required to file a tax return. If the $4,000 is your child’s only income, your child won't be required to file a tax return. After reducing qualified education expenses by the tax-free scholarship, you will have $4,000 ($5,000 − $1,000) of adjusted qualified education expenses available to figure your credit. Your refundable American opportunity credit will be $1,000. Your nonrefundable credit may be as much as $1,500, but depends on your tax liability. If you're not otherwise required to file a tax return, you should file to get a refund of your $1,000 refundable credit, but your tax liability and nonrefundable credit will be $0.
