Student who got bachelor's degree from another country eligible for American Opportunity credit?

[kiyoun0211]

Hi,

I got my bachelor's degree from my country(Korea), then I came to US.

I have been living in US for more than 5 years so I'm considered as a residence in Tax matter.

And I got Master's degree in US, graduated in may 2021. 

In this case, am I eligible for American Opportunity credit?

[DMarkM1]

No, you are not eligble for the American Opportunity Credit as that is for only the first four years of college.   

You may however be eligible for the Lifetime Learning Credit depending on meeting all the criteria in the link.  This would include paying out of pocket qualfied educational expenses to attend an eligible institution for at least one academic period,  receiving a form 1098-T from that institution and having an adjusted gross below $69,000.    See all the criteria in the LLC link provided above.