Question

Assuming they meet all other requirements, which of these taxpayers may claim the American Opportunity Tax Credit (AOTC)?

Answer 1

I don’t see the list of taxpayers you’re asking about. Please paste the choices and I’ll tell you which can claim the AOTC.

While you get that together, here are the rules you can use to decide:

A taxpayer may claim the American Opportunity Tax Credit for an eligible student if all other requirements are met:
- The student is pursuing a degree or other recognized education credential and is in the first four years of postsecondary education.
- The student was enrolled at least half‑time in a program leading to a degree or recognized credential for at least one academic period during the tax year.
- The credit is available only for qualified education expenses paid for the eligible student (tuition and required fees, course materials in many cases). Maximum credit per student is $2,500 (100% of first $2,000 of expenses + 25% of next $2,000).
- The student must not have completed the first four years of postsecondary education before the tax year.
- The student cannot be claimed as a dependent on someone else’s return.
- The taxpayer’s filing status cannot be Married Filing Separately.
- Income limits (for recent years): MAGI phases out between $80,000 and $90,000 (single/head of household) and $160,000 and $180,000 (married filing jointly). Above the upper limit, no AOTC is allowed.
- The student must not have a felony drug conviction at the end of the tax year.
- You cannot claim AOTC and the Lifetime Learning Credit for the same student in the same year.

If you paste the specific taxpayer scenarios, I’ll apply these rules and tell you which ones qualify.