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 start 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 the American opportunity credit 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 2024 (or the first 3 months of 2025 if the qualified expenses were paid in 2024)?
| 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 isn't an eligible student.
| Continue To End |
Process (b)
The student is an eligible student.
| Continue To End |
End
This is the end of the flowchart.