I can't tell why you didn't receive the credit without being able to see your return.
However, there is no credit given if your MAGI is above $90,000 ($180,000 if you’re filing jointly).
Also, 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.
For more information please check: Who is eligible to take the American Opportunity Tax Credit?
IRS.gov
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