To add more details. client is the parent of the student (age 20, 1st year college) Mom lives alone with son and is sole support of the household. a note to @TaxGuyBill the questions on the bottom of 8863 is to be filled out only if taxpayer is under 24. I believe that is for students claiming the credit as a non dependent.

I am never sure if the rules apply to the student or taxpayer that is claiming the student, but it says if you don't file MFJ then you don't qualify for the refundable part. I read the 8867 on the part on the refundable portion of credit. First question is taxpayer over 24 if checked yes, the tax payer is qualified for the refundable part of the credit. Guess I was trying to over think it 😔 I guess client is qualified. Thanks for everyone's input