Figure 2-1. Can You Claim the American Opportunity Credit for 2015?

Summary: This flowchart is used to determine if you qualify to claim the American opportunity Credit for 2015.

Start

This is the start of the flowchart.

Decision (1)

Did you pay qualified education expenses in 2015 for an eligible student?*

IF YES continue to Decision (2)
IF NO continue to Process (a)
For note, continue to Footnote 1.

Decision (2)

Did the academic period for which you paid qualified education expenses begin in 2015 or the first 3 months of 2016?

IF YES continue to Decision (3)
IF NO continue to Process (a)

Decision (3)

Is the eligible student you, your spouse (if married filing jointly), or your dependent for whom you claim an exemption on your tax return?

IF YES continue to Decision (4)
IF NO continue to Process (a)

Decision (4)

Are you listed as a dependent on another person's tax return?

IF YES continue to Process (a)
IF NO continue to Decision (5)

Decision (5)

Is your filing status married filing separately?

IF YES continue to Process (a)
IF NO continue to Decision (6)

Decision (6)

For any part of 2015, were you (or your spouse) a nonresident alien who did not elect to be treated as a resident alien for tax purposes?

IF YES continue to Process (a)
IF NO continue to Decision (7)

Decision (7)

Is your modified adjusted gross income (MAGI) less than $90,000 ($180,000 if married filing jointly)?

IF YES continue to Decision (8)
IF NO continue to Process (a)

Decision (8)

Are you claiming a tuition and fees deduction for the same student?

IF YES continue to Process (a)
IF NO continue to Decision (9)

Decision (9)

Did you use the same expenses to claim a deduction or credit?

IF YES continue to Process (a)
IF NO continue to Decision (10)

Decision (10)

Were the same expenses paid entirely with tax-free scholarship, grant, or employer-provided educational assistance?

IF YES continue to Process (a)
IF NO continue to Decision (11)

Decision (11)

Did you, or someone else who paid these expenses on behalf of a student, receive a refund of all the expenses?

IF YES continue to Process (a)
IF NO continue to Process (b)

Process (a)

You can't claim the American opportunity credit for 2015

Continue to End

Process (b)

You can claim the American opportunity credit for 2015.

Continue to End
Footnote 1: Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you.

End

This is the end of the flowchart.