Asked by T

Assuming they meet all other requirements, which of these taxpayers may claim the American Opportunity Tax Credit (AOTC)?
Jane is a full-time student. She completed four years of postsecondary education and is now working towards her Master of Arts degree. She would like to claim the AOTC.
Kurt would like to claim the AOTC for his son, who is a sophomore at a state university.
Marla would like to claim the AOTC for her son, who is attending a private secondary school.
Rowan is claimed by his parents but would like to claim his own education credit.

All Answers 1

Answered by GPT-5 mini AI
Only Kurt may claim the AOTC.

Brief reasons:
- Jane: No. The AOTC is limited to the first four years of postsecondary education; she already completed four years, so her graduate work isn’t eligible.
- Kurt (for his son, a sophomore): Yes. A sophomore is within the first four years of postsecondary education, so the credit can be claimed if all other requirements are met.
- Marla (for her son in secondary school): No. The AOTC applies to postsecondary (college) expenses, not secondary (high school).
- Rowan (claimed by his parents): No. A student who is claimed as a dependent on someone else’s return cannot claim the AOTC on his own return.