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No. The American Opportunity Tax Credit is only used for undergraduate years of college, not for a master's degree.
You follow up question might be does online MBA qualify for the Lifetime Learning credit (LLC)?
Schools that only offer online courses usually do not qualify. Online classes taken at schools that also have classroom instruction usually do count.
See if your school is on the U.S. Department of Education’s Database of Accredited Post Secondary Institutions and Programs (DAPIP) or the Federal Student Loan Program list. (from IRS web site)
I find this tool easier to use, even though they say it's for 529 plans (it's the same list)
https://www.savingforcollege.com/eligible-institutions
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