American oppurtunity credit

[kartheeksrm1]

I am currently a resident alien for Tac purposes and i file a 1040 

I have never claimed American opportunity credit. But I am currently doing my masters while working on W2. 

AM i eligible to claim American opportunity since i have never done before? Or since its not pre graduate, its not eligible? But there is nothing that says we have to claim it in the  same 4 years we are there?

[Hal_Al · Accepted solution]

Q. AM i eligible to claim American opportunity since i have never done before? 

A. No.

Q. Or since its not pre graduate, its not eligible? 

A. Yes, it's that simple. 

Q. Is there anything that says we have to claim it in the  same 4 years we are there?

A. Yes. Read the rules for eligible student and eligible expenses in Pub 970