AOC credit

[oceanlovin'ea]

Client is 30 years old and taking a nursing course. She hasn't used any education credits before. I know it has to be an approved school and this is.

Is there any restriction on the age of the person taking the credit?

Linda, EA

[oceanlovin'ea]

never mind question

she is a new client. When I looked at last year's return, she had taken the AOC in 2009 so she can take it again in 2010.

Linda, EA

[Gary2]

Unless I had good reason to trust the previous preparer, I would never draw that type of inference. But in this case, the answer to your original question is no, there is no age limit.

You do, however, need to worry about any previous degrees and their interaction with her current program. If she already has a bachelor's degree, then she can't take the credit (and she may need to amend 2009). If she's already taken the Hope Credit for two years, then 2010 will be the last year she can take the AOC.

[oceanlovin'ea]

know previous preparer

Actually I DO know the previous preparer. I am sure that if she took the AOC the client qualified for it. But I will call her and ask the pertinent questions and make sure for myself.

Linda, EA