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.

Start

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?

IF Yes Continue To Process (a)
IF No Continue To Decision (2)

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?

IF Yes Continue To Process (a)
IF No Continue To Decision (3)

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?

IF Yes Continue To Decision (4)
IF No Continue To Process (a)

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?

IF Yes Continue To Process (b)
IF No Continue To Process (a)

Process (a)

The student is not an eligible student.

Continue To End

Process (b)

The student is an eligible student.

Continue To End

End

This is the ending of the flowchart.

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