A couple quick tax questions, if you have time.

[mwcpa]

assistance for the American Opportunity Credit can be found here www.irs.gov/newsroom/article/0,,id=205674,00.html
from the Q&A part on the link... totally extracted, so please read the data on the link..... "for this purpose, the term "course materials" means books"

On the second question..... why didn't Mom and Dad try to make it easy.... here is a link to the IRS publication on the subject www.irs.gov/publications/p503/index.html.... based on my quick read they may get no break under these rules.....

"Child of divorced or separated parents or parents living apart. Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if:
The child was under age 13 or was not physically or mentally able to care for himself or herself,

The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year,

The child was in the custody of one or both parents for more than half the year, and

You were the child's custodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights in 2010. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Pub. 501.

The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. "

[rangerj]

Comment: I wish that divorce attorneys would discuss the provisions of the decrees with a qualified tax consultant BEFORE they are final (approved by the court).