@dwpennybacker AOTC is only available for 4 years, so no eligibilty left for that tax benefit,,....therefore, Lifetime Learning credit is the way to go.
she is still your dependent on your 2021 tax return, right?
The limitation is PER STUDENT ... so it sounds like the AOC was used up on that student years ago. Thus if you or another dependent on the return have qualifying education expenses and that student has not used up the AOC then you can use it again for that new student.
There is no such thing as a "1098-T tax credit". As others have indicated, ther are two education credits that having a 1098-T may make you eligible for. The more generous "American Opportunity Credit'' (AOC or AOTC) is limited to being claimed four times, for each student. There is no limit to how many times the Lifetime Learning Credit (LLC) can be claimed. The LLC is 20 % of tuition paid (up to $10K) and is non-refundable (it can only be used to reduce your actual tax liability).
The student must be yourself, your spouse or your dependent.