How many years can you claim the american opportunity credit

[frenchy05oc]

My husband has only attended a university as a part time student as of 2012. We have claimed the AOC for four years (2012, 2013, 2014 and 2015) already. He is a considered this year as a senior. Is he eligible to still claim the credit since he is part time or are we not eligible to receive this credit since we have claimed AOC for four years?

[SherryM]

The years limitation is as follows:

1. You can claim the American Opportunity Credit (formerly the Hope Credit) on 4 years of tax returns.
2. The credit is available for the undergraduate years of college (usually 4 years).

The hope credit has existed since tax year 1998 (from what I can find). If there have been 4 years that you were in school for more than half time from 1998-2016, you likely would have used up your AOC tax credits. 

IRS tax return transcripts go back for the past 6-10 years (at the most). 

I hope that this answered your question and if you have any other questions please let me know.