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Yes, you can claim it yourself if you haven’t already used all 4 years and meet the eligibility rules. The IRS allows the credit for up to 4 tax years per student, regardless of whether you or your parents claimed it before.
Q. Can i receive american opportunity credit (AOC) it my parents received it years prior?
A. No. Or more accurately, probably not. You can claim it only if they claimed it less than 4 times before. Then, you only claim it for the the numbers of times, less than 4, that they didn't. That is, the AOC can only be claimed 4 times total , on your education, regardless of whether it is by the parent or the student.
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