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posted Jan 15, 2025 7:19:00 PM

My qualified tuition expenses are $19,590, and I received $3,060 in scholarships. Why am I only receiving $1,423 in education credits versus the full $2,500?

I received the full $2,500 in previous years. I attended school full-time throughout the entire 2024 school year. I pay tuition costs out of pocket, no loans. My income was significantly reduced in 2024 because I could only work part-time. I am so confused; please provide any insight!

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1 Best answer
Level 15
Jan 16, 2025 2:45:31 AM

Only $1000  (40% of $2500) of the American Opportunity Credit (AOC) is refundable.  The rest can only be used to offset (credit against) an actual tax liability.  It sounds like it only took $423 to reduce you tax liability to zero. Look at lines 16 & 18 of form 1040.  The non refundable portion of the AOC will be included in the line 20 amount (and shown on line 3 of Schedule 3).  The $1000 refundable amount is on line 29. 

1 Replies
Level 15
Jan 16, 2025 2:45:31 AM

Only $1000  (40% of $2500) of the American Opportunity Credit (AOC) is refundable.  The rest can only be used to offset (credit against) an actual tax liability.  It sounds like it only took $423 to reduce you tax liability to zero. Look at lines 16 & 18 of form 1040.  The non refundable portion of the AOC will be included in the line 20 amount (and shown on line 3 of Schedule 3).  The $1000 refundable amount is on line 29.