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We only need to amend one return to take the $2,500 AOC for 2017. The Lifetime Learning Credit will be used in 2015 and 2016 so that the 4th AOC will be taken in 2017 which will provide the best result. Thank you for confirming that we can amend 2015 and repay the $1,000 refund received for 2015.
May 31, 2019
9:11 PM