Who cannot claim a credit.
You cannot claim an education
credit on a 2018 tax return if any of the following apply.
1. You're claimed as a dependent on another person's tax
return, such as your parent's return.
2. Your filing status is married filing separately.
3. You (or your spouse) were a nonresident alien for any part
of 2018 and didn't elect to be treated as a resident alien for
tax purposes.
4. Your MAGI is the following.
a. For the American opportunity credit: $180,000 or more
if married filing jointly; or $90,000 or more if single,
head of household, or qualifying widow(er) with
dependent child.
b. For the lifetime learning credit: $134,000 or more if
married filing jointly; or $67,000 or more if single, head
of household, or qualifying widow(er) with dependent
child.
Generally, your MAGI is the amount on your Form 1040,
line 7. However, if you're filing Form 2555, Foreign Earned
Income; Form 2555-EZ, Foreign Earned Income Exclusion; or
Form 4563, Exclusion of Income for Bona Fide Residents of
American Samoa; or are excluding income from Puerto Rico,
add to the amount on your Form 1040, line 7, the amount of
income you excluded. For details, see Pub. 970.
