I am a parent who has claimed the AOTC for three years for myself as I was in college 2014-2017. One of my kids started college in 2018, so last year (2019) I claimed the AOTC for them on my taxes. Is the AOTC restricted to four years on the taxpayer's taxes or is it a four year limit for the student who is claiming the education expenses? I am wanting to know if the AOTC can be claimed on my taxes this year for my child who has only had it claimed for them for one year, or is the 4 years restricted to the one filing taxes.