Have a Non-US masters degree and now working towards a certification from accredited University in US. Eligible for AOTC ?

[ghanekar-omkar]

Me and my spouse are Resident Aliens for US tax purposes. My wife has a Bachelors and Masters degree from another country (India). She is now changing her field of career and hence working towards a Certification from University of Washington. She was not working in 2018 and was working towards teh certification alone. I wanted to know if the tuition for the same is eligible for American Opportunity Tax Credit? We have received a 1098-T from the university.

[Bsch4477 · Accepted solution]

Since she has completed the first 4 years of college she is not eligible for AOC but she can claim Lifetime Learning Credit. 

[ghanekar-omkar]

Thanks for the response. I wish we could claim LLC but we can't since our joint income is above the eligibility bracket by a small margin