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.