What does the IRS consider to be "enrolled" for the American Opportunity Tax Credit?

[thetman76]

I know I am able to claim the non-refundable portion of the American Opportunity Tax Credit for the year 2020, however, after reviewing the tax code, I think I might be able to also claim the refundable portion as well. In Publication 970, pg. 21 where it talks about the Refundable portion of the credit, it has a list of requirements where if all are met, you DON'T qualify. #2 and #3 apply to me, but no part of #1 (a, b, or c,) apply to me. I am over 18 and under 24, however, I was not technically enrolled as a full-time student for any part of any five calendar months (the IRS definition of full-time student on pg. 22). I was at a community college under full-time for both Winter and Spring quarters. In the fall, I was a full-time student at a university, but the semester ran from early August to late November and was therefore only a part of four months, not five. Thus making #1 not apply to my situation and allowing me to claim the refundable portion of the credit. Is there something I overlooked in my reasoning?

My only doubt would be the vagueness of the term "enrolled" in the definition of full-time student on pg. 22. I take it to mean that enrolled is actually attending the school, although I know enrolled can also mean registered. In which case, I registered in April and would therefore be enrolled for 8 months, although that definition in this scenario doesn't make much sense. I wish there was an easy way to get a hold of the IRS so it wasn't a game of interpretation. 

[CatinaT1]

Do you have 1098-T forms from the colleges?  You will enter those into TurboTax exactly as they appear.  Is the box checked in box 8 for "at least half time student"?  This will determine the qualification.

A student eligible for the American Opportunity tax credit: 

• The credit is only available for the first four years of post-secondary education (undergrad).  

• Enrolls in at least one academic semester during the applicable tax year. 

• Maintains at least half-time status in a program leading to a degree or other credential. 

[Hal_Al]

@CatinaT1 

Poster is referring to this provision:

  A  student does not qualify for the (up to) $1,000 refundable portion of the American Opportunity Credit (AOC) if items 1, 2, and 3 below apply to him. 
1. He was:
.....a. Under age 18 at the end of 2020, or 
......b. Age 18 at the end of 2020 and his earned income was less than one-half of his support, or 
......c. A full-time student over age 18 and under age 24 at the end of 2020 and his earned income was less than one-half of his support .
2. At least one of his parents was alive at the end of 2020.
3. He is not filing a joint return with his spouse for 2020.

From Pub 970:

"You are a full-time student for 2020 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution"

@thetman76  You're probably going to have to use your own interpretation of "enrolled".  Be advised, students under 24 claiming the refundable credit is a red flag at the IRS.