Thank you for the question. So the $4,800 you paid for prior to enrolling at ASU in the bachelor's degree program would only qualify for the American Opportunity Tax Credit if:
- Be pursuing a degree or other recognized education credential
- Be enrolled at least half time for at least one academic period* beginning in the tax year
- Not have finished the first four years of higher education at the beginning of the tax year
- Not have claimed the AOTC or the former Hope credit for more than four tax years
- Not have a felony drug conviction at the end of the tax year
It also needs a 1098-T. Assuming you have the 1098-T that covers both the fall term and the classes taken under this program and met the enrolled a least half time requirement for at least one academic period, it would appear that this could qualify.
Any expenses from 2023 would need to be claimed for a credit on your 2023 tax return. You would need a 1098-T and you would have to the same enrollment requirement as above. The 2023 expenses would qualify for the Lifetime Learning Credit though.
The LLC is not limited by degree program. You can take it in multiple tax years assuming that you have taxable income. Remember the credit is non-refundable.
Be well and safe @MGravlin and good luck.
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