I have a 4-year bachelor degree from a foreign university and now I am in my second year of grad school in UT Austin. Do I qualify for AOC? I never claimed it before.

[kalankap]

My brother is also in a grad school but he has 3-year bachelor degree from China. What about his AOC?

[bine22]

are you in the US on a visa?

[kalankap]

Yes, but I have been here more than 9 years.

[AnnetteB]

Based on the IRS Publication 970 Tax Benefits for Education, an eligible student for the purpose of claiming the American Opportunity Credit has not “completed the first four years of post-secondary education” before 2015.  There is no exception listed for education completed outside of the United States. 

In your case, if you completed four years of college prior to 2015, then you would not qualify for the American Opportunity Credit. 

In your brother’s case, if he completed only three years of college prior to 2015, then he may qualify for the American Opportunity Credit. 

To take a closer look at the IRS Publication 970, click here.