If you have finished the first four years of higher education at the beginning of the tax year, you cannot claim the American Opportunity Tax Credit (AOTC), even if you did not earn a degree.
Per IRS:
https://www.irs.gov/individuals/aotc To be eligible for AOTC, the student must:
- Be pursuing a degree or other recognized education credential
- Be enrolled at least half time for at least one academic period* beginning in the tax year
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Not have finished the first four years of higher education at the beginning of the tax year
- Not have claimed the AOTC or the former Hope credit for more than four tax years
- Not have a felony drug conviction at the end of the tax year
Related information: https://ttlc.intuit.com/questions/3054212-completion-of-postsecondary-college
