Great Question @BrianJory!
Yes , if your dependent qualify as your qualifying child, they are eligible for the American Opportunity Credit (AOTC) as a US permanent resident.
An eligible student for the AOTC is a student who:
- Was enrolled at least half time in a program leading toward a degree, certificate or other recognized educational credential for at least one academic period during the tax year,
- Has not completed the first four years of post-secondary (education after high school) at the beginning of the tax year,
- Has not claimed (or someone else has not claimed) the AOTC for the student for more than four years, and
- Was not convicted of a federal or state felony drug offense at the end of the tax year.
From <https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers>
Ideally, you will get their 1098T and report it on your return along with any other expenses. There are programs that qualify even without one but the IRS often asks questions later on about them.
Here are the expenses that generally qualify. In general, qualified tuition and related expenses for the education tax credits include tuition and required fees for the enrollment or attendance at eligible post-secondary educational institutions (including colleges, universities and trade schools). The expenses paid during the tax year must be for an academic period that begins in the same tax year or an academic period that begins in the first three months of the following tax year.
The following expenses do not qualify for the AOTC or the LLC:
- Room and board
- Transportation
- Insurance
- Medical expenses
- Student fees, unless required as a condition of enrollment or attendance
- Same expenses paid with tax-free educational assistance
- Same expenses used for any other tax deduction, credit or educational benefit
From <https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers>
Do these help in any way? Please let me know if you are looking for more detail on any one of these.
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