Claiming AOTC for certifications & undergrad/grad school

[countryroadswv]

In 2023, I was an undergraduate student in the spring and a graduate student in the fall. I, nor my parents, have taken the AOTC for 4 years, and I had not completed my degree prior to 2023. I had expenses related to both undergraduate and graduate enrollment.

1. Are graduate expenses included in the AOTC in this scenario? I was leaning yes, due to Q9 at this IRS page. (https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers)
2. I am required by my university degree program to take two certification exams as a condition of graduation, alongside my curriculum (related to my graduate program) and I paid for these expenses in 2023. Would you think those are qualified expenses? I saw this from TurboTax, but who knows how accurate it is (https://ttlc.intuit.com/community/tax-credits-deductions/discussion/can-i-deduct-the-cost-of-my-cert...)

Thanks for your help in advance!

[AmyC]

1. Yes

2. No the exams are not required for attendance.

Pub 970 states: For purposes of the American opportunity credit, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution.