There could be another reason why you do not qualify. You need to meet the qualifications to claim the credit and be an eligible student.
Here are the qualifications to claim the credit:
Qualifications for claiming the American Opportunity Tax Credit are:
- You paid an eligible student's qualified education expenses for higher education at any college, university, or vocational school with a student aid program administered by the US Department of Education
- The eligible student is you, your spouse, or a dependent on your return
- For the full credit, your MAGI (modified adjusted gross income) is less than $80,000 ($160,000 if you're filing jointly)
- For a reduced credit, your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you're filing jointly)
- There is no credit given if your MAGI is above $90,000 ($180,000 if you’re filing jointly)
An eligible student is defined as a student who:
- Is enrolled at least half-time in a program leading to a degree, certificate, or other recognized credential
- Had at least one academic period beginning during the year
- Didn't claim the American Opportunity Tax Credit for more than three previous years
- Didn't complete the first four years of post-secondary education before the beginning of the year
The American Opportunity Tax Credit cannot be claimed on Married Filing Separately returns nor under any of these conditions:
- The student is a dependent on someone else's return
- The student is a nonresident alien (unless the student's spouse is a resident and they file a joint return treating both as residents, or the parents claim the student as a dependent on their joint return)
- The student had a felony drug conviction
