Hal_Al
Level 15

Education

Q. Can i receive american opportunity credit (AOC) it my parents received it years prior?

A. No. Or more accurately, probably not.  You can claim it only if they claimed it less than 4 times before.  Then, you only claim it for the the numbers of times, less than 4, that they didn't.  That is, the AOC can only be claimed 4 times total ,  on your education, regardless of whether it is by the parent or the student.