I know I am able to claim the non-refundable portion of the American Opportunity Tax Credit for the year 2020, however, after reviewing the tax code, I think I might be able to also claim the refundable portion as well. In Publication 970, pg. 21 where it talks about the Refundable portion of the credit, it has a list of requirements where if all are met, you DON'T qualify. #2 and #3 apply to me, but no part of #1 (a, b, or c,) apply to me. I am over 18 and under 24, however, I was not technically enrolled as a full-time student for any part of any five calendar months (the IRS definition of full-time student on pg. 22). I was at a community college under full-time for both Winter and Spring quarters. In the fall, I was a full-time student at a university, but the semester ran from early August to late November and was therefore only a part of four months, not five. Thus making #1 not apply to my situation and allowing me to claim the refundable portion of the credit. Is there something I overlooked in my reasoning?
My only doubt would be the vagueness of the term "enrolled" in the definition of full-time student on pg. 22. I take it to mean that enrolled is actually attending the school, although I know enrolled can also mean registered. In which case, I registered in April and would therefore be enrolled for 8 months, although that definition in this scenario doesn't make much sense. I wish there was an easy way to get a hold of the IRS so it wasn't a game of interpretation.
