There seems to be confusion around this topic because the IRS Publication 970 just mentions ‘4 first years of undergraduate studies,’ and there are no apparent exceptions or clarifications. However, the US tax code supersedes the publication in authority and in subsection (i)(2) —that redirects to sub paragraph (b)(2)(C)— it clearly expresses that those first 4 years had to be completed at an eligible institution. So if the bachelors was earned at a foreign institution not in the aforementioned list, the person may qualify for the AOC.
I believe the confusion stems from the fact that having a foreign bachelors do indeed desqualifies you from Pell grants, but as I mentioned, it isn’t the case for the tax credit.
You can look those sections of the tax code online. I know because my husband was in the same predicament. If you already filed your tax returns and turns out you qualified for this credit but didn’t take advantage of it, you can amend your tax return for that purpose.
