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Deductions & credits
Yes, if you did not claim the AOTC in any previous 4 calendar years then you are able to claim the AOTC if all other requirement are met.
An eligible student is defined as a student who:
- Is enrolled at least half-time in a program leading to a degree, certificate, or other recognized credential. (Yes)
- Had at least one academic period beginning during the year. (Yes)
- Didn't claim the American Opportunity Tax Credit for more than three previous years. (Yes)
- Didn't complete the first four years of post-secondary education before the beginning of the year. (Yes)
From your description you meet all of these requirements.
Please see Who is eligible to take the American Opportunity Tax Credit? for more details.
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March 10, 2021
5:52 AM