I was a student for 6 consecutive semesters, and earned 90 credits at a university, and had 30 CLEP/AP credits. The IRS says AOC is not available if 4 years of postsecondary education was completed, but says "For this purpose, don't include academic credit awarded solely because of the student's performance on proficiency examinations." However, elsewhere online people say that the AOC is not available once a 4-year degree has been completed, but I can't find anything that addresses if a 4-year degree was completed within 3 years due to 1/4 of the credits being earned by testing.
