AOTC Eligibility - how are first 4 years of higher education defined? Still eligible?

[JandED]

Student is married filing jointly, under income limit and has claimed AOTC in only 3 previous years. 

She attended college full time for 2 years in the early 2000s. She went back to school part time 2017 through 2022 at a different university to complete her 4 year degree. 59 credits transferred from the first university. At the start of 2022 she had 124 earned credits (59 transferred in and 65 taken at the second university) but was still working to complete her 4 year degree.  Her four year degree was completed in December 2022 with 135 earned credits and 1098-T shows she was enrolled at least half time in 2022. Transcript shows she was a senior.  Is she eligible for AOTC since she had not completed her four year degree and was considered a senior even though she had more than 120 credits and had attended more than 4 years (most were part time) at the start of 2022? 

[Hal_Al · Accepted solution]

Q.  How are first 4 years of higher education defined? Still eligible?

A. Simple answer: If you're still working on a bachelors degree, you haven't completed 4 years of post secondary education. 

That simple rule appears to apply in her case. She completed 4 years in Dec. 2022.  She is eligible for the AOTC. 

[KrisD15 · Accepted solution]

Yes,

it does not matter how many years a student takes as long as they were still in the first four academic years (Freshman, Sophomore, Junior Senior)