American Opportunity Credit- eligible time period

[BP.]

American Opportunity Credit- Referencing TTB p. 12-3- Eligible Students- "The student did not complete the first four years of postsecondary education before 2009."

The relevant pub (Pub 970) isn't posted yet for 2009, so I'm seeking info on the eligible time period for the AOC.

In my scenario, the student earned an Associates Degree, thus completing the first two years of postsecondary education.

Then the student attended a nursing school affiliated with a local hospital, where she earned an RN in their two-year certificate program.

Now she is attending a university where she is enrolled full time in a two year program to earn her Bachelors Degree in Nursing.

I am wondering if she is eligible for the AOC. Would you consider her as not yet having completed "the first four years of postsecondary education" since she is still working on completing her BS degree?

Barb

[travis bickle]

The credit is based on

American Opportunity Credit- Referencing TTB p. 12-3- Eligible Students- "The student did not complete the first four years of postsecondary education before 2009."
. . .
I am wondering if she is eligible for the AOC. Would you consider her as not yet having completed "the first four years of postsecondary education" since she is still working on completing her BS degree?

Barb

the student's academic standing at the school.

Which raises an interesting question. Student X gets a 4-year degree in History at Enormous State University and works as a teacher for a few years.

Now Student X is enrolled at Humongous U in their pharmacy program. Which academic credit does Student X use for which program? N.B. - Student X has already completed the FIRST four years of postsecondary education when they obtained their History degree.

[BP.]

the student's academic standing at the school.

The uses I've found for the term "academic standing" refer to a student's grades or to the calculation of a GPA. [Like Double Top Secret Probation ] Relevence for AOC?

[travis bickle]

I may have used an incorrect phrase

The uses I've found for the term "academic standing" refer to a student's grades or to the calculation of a GPA. [Like Double Top Secret Probation ] Relevence for AOC?

What I meant to say was "Academic Classification" [e.g., Sophomore, Senior, etc]. This precludes any individual distinction such as "scholarship student", "dean's list", "GPA of N.NN", etc.

And -- by the way -- is this bulletin board even cleared for "Double Top Secret Probation"? LOL

[BP.]

Ok, thanks, travis bickle. Makes more sense. So we can rely on the school's classification. If I'm pickin' up what you're puttin' down, then my client is eligible for the AOC in her "junior" & "senior" years. Appreciate your reply!