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?

[DoninGA]

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

[Hal_Al · Accepted solution]

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.