TurboTax HelpTurboTax HelpIntuit

Who is eligible to take the American Opportunity Tax Credit?

SOLVEDby TurboTax2209Updated December 16, 2021

Qualifications for claiming the American Opportunity Tax Credit are:

  • You paid an eligible student's qualified education expenses for higher education at any college, university, or vocational school with a student aid program administered by the US Department of Education
  • The eligible student is you, your spouse, or a dependent on your return
  • For the full credit, your MAGI (modified adjusted gross income) is less than $90,000 ($180,000 if you're filing jointly)
    • For a reduced credit, your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you're filing jointly)

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

The American Opportunity Tax Credit cannot be claimed on Married Filing Separately returns nor under any of these conditions:

  • The student is a dependent on someone else's return
  • The student is a nonresident alien (unless the student's spouse is a resident and they file a joint return treating both as residents, or the parents claim the student as a dependent on their joint return)
  • The student had a felony drug conviction

Was this helpful?

You must sign in to vote, reply, or post
TurboTax Desktop BasicTurboTax Desktop BusinessTurboTax Desktop DeluxeTurboTax Desktop Home and BusinessTurboTax Desktop PremierTurboTax Live BasicTurboTax Live DeluxeTurboTax Live Full Service BasicTurboTax Live Full Service Complex IncomeTurboTax Live Full Service Complex Self-EmployedTurboTax Live Full Service DeluxeTurboTax Live Full Service PremierTurboTax Live Full Service Self-employedTurboTax Live PremierTurboTax Live Self-employedTurboTax Mobile Apps DeluxeTurboTax Mobile Apps FreeTurboTax Mobile Apps PremierTurboTax Mobile Apps Self-employedTurboTax Online DeluxeTurboTax Online FreeTurboTax Online PremierTurboTax Online Self-employed
Dynamic AdsDynamic Ads