When all else fails - refer to the actual tax law as passed by Congress and not the IRS interpretation .
Title 26 U.S. Code § 25A(b)(2)(D) says:
(D) Denial of credit if student convicted of a felony drug offense
The American Opportunity Tax Credit under subsection (a)(1) shall not be allowed for qualified tuition and related expenses for the enrollment or attendance of a student for any academic period if such student has been convicted of a Federal or State felony offense consisting of the possession or distribution of a controlled substance before the end of the taxable year with or within which such period ends.
"before the end of the taxable year" makes it clear that ANY felony drug conviction ANYTIME before the end of the current tax year disqualifies you.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
