Figure 2-2. Who Is an Eligible Student for the American Opportunity Credit?

Note under title: This chart is provided to help you quickly decide whether a student is eligible for the American opportunity credit. See the text for more details.


This is the starting of the flowchart.

Decision (1)

Did the student complete the first 4 years of postsecondary education before the beginning of the tax year?

Decision (2)

Was either the American opportunity credit or Hope credit (or a combination of both) claimed in at least 4 prior tax years for this student?

Decision (3)

Was the student enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential for at least one academic period beginning during the tax year?

Decision (4)

Is the student free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year?

Process (a)

The student is not an eligible student.

Process (b)

The student is an eligible student.


This is the ending of the flowchart.

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