Correct. Graduate students doe not qualify for the AOC - only pre-grad.
Per IRS Pub 970 page 11.
https://www.irs.gov/pub/irs-pdf/p970.pdf
As of the beginning of 2020, the student had not completed the first 4 years of postsecondary education (generally, the freshman through senior years of college), as determined by the eligible educational insti-tution. For this purpose, don't include academic credit awarded solely because of the student's performance on proficiency examinations.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
