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    <title>topic Re: AOC in Deductions &amp; credits</title>
    <link>https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-aoc/01/3146241#M302473</link>
    <description>&lt;P&gt;I think this is a more interesting question than it appears on the surface. While there is no time frame for the conviction (that is, if the conviction is very old, it’s still disqualifies you), &amp;nbsp;the regulation apparently says that you are disqualified if you are convicted for &lt;EM&gt;distributing&lt;/EM&gt; controlled substances. It does not say &lt;EM&gt;attempted&lt;/EM&gt; distribution.&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;
&lt;P&gt;&lt;EM&gt;the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance.&lt;/EM&gt;&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;
&lt;P&gt;Although I don’t know how you can be convicted of attempted distribution without possession, since you can’t distribute something you don’t possess.&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;
&lt;P&gt;I suppose you could ask an attorney whether the statute under which you were convicted is technically disqualifying according to the tax laws.&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;
&lt;P&gt;”&lt;SPAN&gt;The American Opportunity Tax Credit under subsection (a)(1) shall not be allowed for &lt;/SPAN&gt;&lt;A class="colorbox-load definedterm" href="https://www.law.cornell.edu/definitions/uscode.php?width=840&amp;amp;height=800&amp;amp;iframe=true&amp;amp;def_id=26-USC-1329165345-1445381939&amp;amp;term_occur=999&amp;amp;term_src=title:26:subtitle:A:chapter:1:subchapter:A:part:IV:subpart:A:section:25A" aria-label="Definitions - qualified tuition and related expenses" target="_blank"&gt;qualified tuition and related expenses&lt;/A&gt;&lt;SPAN&gt; for the enrollment or attendance of a student for any academic period if such student has been convicted of a Federal or State felony offense consisting of the possession or distribution of a controlled substance”&lt;/SPAN&gt;&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;</description>
    <pubDate>Sat, 27 Jan 2024 18:36:30 GMT</pubDate>
    <dc:creator>Opus 17</dc:creator>
    <dc:date>2024-01-27T18:36:30Z</dc:date>
    <item>
      <title>AOC</title>
      <link>https://ttlc.intuit.com/community/tax-credits-deductions/discussion/aoc/01/3146180#M302467</link>
      <description>&lt;P&gt;I have a felony that is an attempted sale of a controlled substance. It is attempted sale and from 2013. I’ve been eligible for state of NY dept of education grants and Fafsa pell etc grants. Am I still disqualified from getting the AOC?&lt;/P&gt;</description>
      <pubDate>Tue, 10 Feb 2026 09:22:54 GMT</pubDate>
      <guid>https://ttlc.intuit.com/community/tax-credits-deductions/discussion/aoc/01/3146180#M302467</guid>
      <dc:creator>Slabatore</dc:creator>
      <dc:date>2026-02-10T09:22:54Z</dc:date>
    </item>
    <item>
      <title>Re: AOC</title>
      <link>https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-aoc/01/3146193#M302470</link>
      <description>&lt;P&gt;You are ineligible if you had a felony conviction in 2023.&amp;nbsp;&lt;/P&gt;</description>
      <pubDate>Sat, 27 Jan 2024 18:11:58 GMT</pubDate>
      <guid>https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-aoc/01/3146193#M302470</guid>
      <dc:creator>Bsch4477</dc:creator>
      <dc:date>2024-01-27T18:11:58Z</dc:date>
    </item>
    <item>
      <title>Re: AOC</title>
      <link>https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-aoc/01/3146241#M302473</link>
      <description>&lt;P&gt;I think this is a more interesting question than it appears on the surface. While there is no time frame for the conviction (that is, if the conviction is very old, it’s still disqualifies you), &amp;nbsp;the regulation apparently says that you are disqualified if you are convicted for &lt;EM&gt;distributing&lt;/EM&gt; controlled substances. It does not say &lt;EM&gt;attempted&lt;/EM&gt; distribution.&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;
&lt;P&gt;&lt;EM&gt;the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance.&lt;/EM&gt;&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;
&lt;P&gt;Although I don’t know how you can be convicted of attempted distribution without possession, since you can’t distribute something you don’t possess.&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;
&lt;P&gt;I suppose you could ask an attorney whether the statute under which you were convicted is technically disqualifying according to the tax laws.&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;
&lt;P&gt;”&lt;SPAN&gt;The American Opportunity Tax Credit under subsection (a)(1) shall not be allowed for &lt;/SPAN&gt;&lt;A class="colorbox-load definedterm" href="https://www.law.cornell.edu/definitions/uscode.php?width=840&amp;amp;height=800&amp;amp;iframe=true&amp;amp;def_id=26-USC-1329165345-1445381939&amp;amp;term_occur=999&amp;amp;term_src=title:26:subtitle:A:chapter:1:subchapter:A:part:IV:subpart:A:section:25A" aria-label="Definitions - qualified tuition and related expenses" target="_blank"&gt;qualified tuition and related expenses&lt;/A&gt;&lt;SPAN&gt; for the enrollment or attendance of a student for any academic period if such student has been convicted of a Federal or State felony offense consisting of the possession or distribution of a controlled substance”&lt;/SPAN&gt;&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;</description>
      <pubDate>Sat, 27 Jan 2024 18:36:30 GMT</pubDate>
      <guid>https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-aoc/01/3146241#M302473</guid>
      <dc:creator>Opus 17</dc:creator>
      <dc:date>2024-01-27T18:36:30Z</dc:date>
    </item>
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