Accountant-Man
Level 12

I did precisely this when my two sons graduated college. The eldest made a nice living, so since I didn't support him over 50% he claimed himself and his 4th year AOTC.

My second son earned much less in his first 7 months out of college, so since I still supported him over 50%, I claimed him and did NOT get the 4th yesr AOTC.

** I'm still a champion... of the world! Even without The Lounge.