Figure 2-1. Can You Claim the American Opportunity Credit for
2011?
Summary: This flowchart is used to determine if you qualify to claim the American opportunity Credit for
2011.
Start
This is the start of the flowchart.
Decision (1)
Did you pay qualified education expenses in 2011 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 2011 or the first 3 months of
2012?
- 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 2011, 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 lifetime learning credit or 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, or to figure the tax-free portion of a Coverdell ESA or QTP
distribution?
- IF YES continue to Process (a)
- IF NO continue to Decision (10)
Decision (10)
Were the same expenses paid with tax-free educational assistance, such as a scholarship, grant, GI bill, or assistance provided by an
employer?
- 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 cannot claim the American opportunity credit for 2011.
Process (b)
You can claim the American opportunity credit for 2011.
- 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.
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