In order for Arizona State's Universal Learner Program expenses to be claimed as qualified expenses under the American Opportunity Tax Credit ("AOTC"), the following conditions must apply:
To be eligible to claim credit under AOTC, one must be:
Pursuing a degree or other recognized educational credit;
Be enrolled at least half-time for at least one academic period in the applicable tax year;
Not have completed four (4) years of the higher education at the beginning of the applicable tax year;
Not have claimed the AOTC or former Hope Credit for more than four tax years; and
Not have been convicted of a felony.
https://www.irs.gov/credits-deductions/individuals/aotc
I understand that the credits may be transferrable to AZ State towards a Bachelor's Degree.
However, by themselves, the general education credits do not appear to lead to a degree.
Upon transfer of the credits to AZ State, they can be applied towards your degree. If all other conditions are met during the same taxable year, it would be plausible to claim them under the AOTC on your federal tax return.
It is more likely that they qualify as credits under the Lifetime Learning Credit ("LLC").
https://www.irs.gov/credits-deductions/individuals/llc
You sound as though you are very familiar and have studied both credits intensively. The Arizona State program does appear to offer a unique and valuable stepping stone to higher education. It may behoove you to inquire with the dean of admissions or at the Registrar's office for the school's stance on AOTC and LLC.
Best wishes @MGravlin !
