I have a Bachelor;s earned in Cuba and I am currently doing a master in Accounting. Am I entitled to claim the AOTC (American Opportunity Tax Credit) ??

[Hal_Al · Accepted solution]

No. You have completed the first 4 years of post secondary education, even though it was not done at an "eligible institution".

[maglib]

Some foreign schools are considered eligible through a US college or university  and they participates in a student aid program administered by the US Department of Education  . Did you pay money for your 4 year degree during 2017 and were you attending in 2017 and is it listed as an eligible institution?  <a rel="nofollow" target="_blank" href="https://ifap.ed.gov/ifap/fedSchoolCodeList.jsp">https://ifap.ed.gov/ifap/fedSchoolCodeList.jsp</a> is a link to a downloadable list of eligible schools.  
TIP: A small number of schools, not on this list, may be eligible educational institutions. So, you may need to ask the school.

[maglib]

see edit

[Hal_Al]

If the  school is eligible, you may be able to file amended returns for past years (no earlier than 2014)