Question Who can claim the American opportunity tax credit? Answer You can claim the American opportunity tax credit (AOTC), if: You pay some or all qualified tuition and related expenses for any of the first 4 years of postsecondary education at an eligible educational institution. You paid qualified expenses for an eligible student (defined below). The eligible student is you, your spouse, or a dependent you claim on your tax return. You show the name and taxpayer identification number (TIN) of you, your spouse, and the eligible student on the return. Your modified adjusted gross income is below a certain dollar limitation. You aren't listed as a dependent on another person's tax return (such as your parents'). In the case of a married taxpayer, your filing status is married filing jointly. You don't claim the lifetime learning credit for the same student in the same year. In the case of a taxpayer who is a nonresident alien (or whose spouse is a nonresident alien) for any part of the tax year, the nonresident alien elects to be treated as a resident alien for tax purposes. For additional information, refer to Publication 519, U.S. Tax Guide for Aliens. You provide the EIN of the eligible educational institution irrespective of whether or not you receive a Form 1098-T. The maximum amount of the credit is $2,500, and 40% of the credit is generally refundable (up to $1,000). An eligible student is a student who: Was enrolled in a program leading to a degree, certificate or other recognized postsecondary educational credential for at least one academic period beginning in the tax year. Carried at least half the normal full-time workload for the course of study. Didn't make an election to claim the AOTC for any 4 earlier tax years. Hasn't completed the first 4 years of postsecondary education before the beginning of the tax year. Doesn't have a federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Note: You can't claim the AOTC on either an original or an amended return if the student (you, your spouse or your dependent student claimed on the return) didn't have a TIN by the due date of your return (including extensions), even if the student later gets one of those numbers. Additional Information Instructions for Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) Am I eligible to claim an education credit? American Opportunity Tax Credit: Questions and Answers Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) (PDF) Category Childcare Credit, other credits Sub-Category Education credits