I don't know what normal disqualifiers you're referring to in relation to the American Opportunity Tax Credit (AOTC).
A student to be eligible for the AOTC:
- If you're a dependent on someone else's tax return and you're filing your own tax return, you wouldn't be able to claim the credit. The person claiming you would claim the credit.
- If you took the credit for four (4) years, you wouldn't be able to claim the credit.
- The law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition Statement, from an eligible educational institution, whether domestic or foreign.
- You have to be pursuing a degree or other recognized education credential.
- You have to be enrolled at least half time for at least one academic period beginning in the tax year.
- You can't have a felony drug conviction at the end of the tax year.
- You can't have finished the first four years of higher education at the beginning of the tax year
Source: IRS
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
