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Level 2
posted Jan 20, 2020 6:07:27 AM

Our daughter was a full time student for 2 months in 2019. She made over $5,000 in 2019. Are we eligible for the American Opportunity Tax Credit?

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1 Best answer
Level 15
Jan 20, 2020 6:51:26 AM

Q. Are we eligible for the American Opportunity Credit (AOC)?

A. No, unless your daughter was under age 19 on 12/31/19.

 

In order to claim the AOC, you daughter must be your dependent. There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance). 

 

Your daughter cannot be a QC (unless she was under 19)  because she was a FT student for less than 5 months.  She cannot be a qualifying relative because her income was more than $4200.

 

 

2 Replies
Level 15
Jan 20, 2020 6:11:44 AM

Go to this IRS website to determine eligibility for AOC - https://www.irs.gov/credits-deductions/individuals/aotc

Level 15
Jan 20, 2020 6:51:26 AM

Q. Are we eligible for the American Opportunity Credit (AOC)?

A. No, unless your daughter was under age 19 on 12/31/19.

 

In order to claim the AOC, you daughter must be your dependent. There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance). 

 

Your daughter cannot be a QC (unless she was under 19)  because she was a FT student for less than 5 months.  She cannot be a qualifying relative because her income was more than $4200.