The AOC can be used a total of four times for a student's undergraduate college education. If the student is a dependent then the credit goes on the parents' return. If the student is not a dependent, then the student can use the credit on his own return if he meets the other eligibility requirements to get the AOC.
https://ttlc.intuit.com/questions/3262983-who-is-eligible-to-take-the-american-opportunity-tax-credi...
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