The number of years you have been in college does not matter. What matters is that you have not yet earned a bachelor's degree. (graduate students cannot use the AOC---only students pursuing an associate or bachelor degree can use the credit) And you are allowed to use the AOC a total of four times ----if you were ever claimed as someone else's dependent and they used the AOC on their return when you were claimed, that counts. So if anyone has claimed you as a dependent during any of the time you have been a college student you need to find out if they used that credit. It can be used for YOU---with your Social Security number as the student----a total of four times.
https://ttlc.intuit.com/questions/3262983-who-is-eligible-to-take-the-american-opportunity-tax-credi...
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