Education

You should eligible for the AOC as you fulfill all the conditions.

There is  one caveat: You must provide more than half of your support if you are under 24. Otherwise, you must say that you can be claimed as a dependent by someone else, even if your parents do not claim you. In this case, you are not eligible for the refundable part of the AOC. The refundable part would not give you any benefits either as you have no tax liability due to your low income.

Otherwise, go through the student interview again. Read the questions slowly and carefully to make sure that you answer correctly.

Here are the eligibility tests.

To be eligible for AOTC, the student must:

• Be pursuing a degree or other recognized education credential
• Be enrolled at least half time for at least one academic period* beginning in the tax year
• Not have completed the first four years of higher education at the beginning of the tax year
• Not have claimed the AOTC or the former Hope credit for more than four tax years
• Not have a felony drug conviction at the end of the tax year

*Academic Period can be semesters, trimesters, quarters or any other period of study such as a summer school session. The schools determine the academic periods. For schools that use clock or credit hours and do not have academic terms, the payment period may be treated as an academic period.

As for the LLC, it is a non-refundable credit and you would have no benefit from it as you have no tax liability.

[Edited 04/13/2022 ] 5:02 AM PST]