The first step is to go over your entries again and see if you misread a question.
Form 8862 may be required. If your American opportunity credit was denied or reduced for any reason other than a math or clerical error for any tax year beginning after 2015, you must attach a completed Form 8862, Information To Claim Certain Refundable Credits After Disallowance, to your tax return for the next year for which you claim the credit.
Ban on claiming the American opportunity credit. If you claim the American opportunity credit even though you're not eligible, you may be banned from claiming the credit for 2 or 10 years depending on your conduct.
Student qualifications. Generally, you can claim the American opportunity credit for a student only if all of the following four requirements are met.
1. As of the beginning of 2020, the student had not completed the first 4 years of postsecondary education (generally, the freshman through senior years of college), as determined by the eligible educational institution. For this purpose, don't include academic credit awarded solely because of the student's performance on proficiency examinations.
2. The American opportunity credit has not been claimed by you or anyone else (see below) for this student for any 4 tax years before 2020. If the American opportunity credit has been claimed for this student for any 3 or fewer tax years before 2020, this requirement is met.
3. For at least one academic period beginning (or treated as beginning) in 2020, the student both:
a. Was enrolled in a program that leads to a degree, certificate, or other recognized educational credential; and
b. Carried at least one-half the normal full-time workload for his or her course of study. The standard for what is half of the normal full-time workload is determined by each eligible educational institution. However, the standard may not be lower than any of those established by the U.S. Department of Education under the Higher Education Act of 1965.
For 2020, treat an academic period beginning in the first 3 months of 2021 as if it began in 2020 if qualified education expenses for the student were paid in 2020 for that academic period. See Prepaid expenses, later.
4. As of the end of 2020, the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance
