Has the Hope Scholarship Credit or American Opportunity Credit been claimed for this student for any 4 prior tax years?
If you were claimed as a dependent on a parents' return in any earlier years you should check with them too and see if they used the AOTC for you on a return---since their use of it for you "counts" toward those four times. As long as it has not been used a total of four times you are good to answer NO.
Correct. You can claim the credit for a total of 4 tax years, but they do not need to be consecutive years. If you have only claimed the credit one time, you would say no.
How far back does this date to? The last time I was in college or university before I returned in 2022 was 2013-2016.
It goes all the way back to whenever you were in college before. The AOTC can be used a total of four times for a specific student---so that is why some folks need to check with others who may have claimed them as dependents and who may have used the credit on their tax return.
2009 was the first year for the AOTC. If you were a half time or more student in 2013-2016, and your parent's dependent, they almost certainly claimed all or most of those years. Your claiming it in 2022 may even be invalid.
Wouldn't it transfer to Lifetime Learning Credit (which is for as long as you attend a Uni or College) after AOC?
Q. Wouldn't it transfer to Lifetime Learning Credit (which is for as long as you attend a Uni or College) after AOC?
A. Yes. After TT sees that you already took the AOC 4 times, it will give you the LLC. The LLC is non refundable. It can only reduce an actual tax liability.