Q9 in your link states that as long as January 1 of that school year, the student had not received a degree, then all classes count towards AOTC. The AOTC is only allowed 4 times. The IRS based that on an average of 4 years for an undergraduate degree. The lifetime learning kicks in after that.
@tcbushman
Related:
Who is eligible to take the American Opportunity Tax Credit?
What education tax credits are available?
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