Student going back for second degree.

[tonia2021]

I have a 45 year old client. Years ago, she got her degree and didn't take any education credits because they weren't available at that time. Now she is going back to get a different bachelors degree. Is she eligible for the AOC credit if she never took this before? Or, does the fact that she already has one 4 year degree disqualify her?

[ToledoEd]

No AOC for them, the prior 4 year degree does block that. Lifetime Learning would work.

[Steve Stang]

I concur. No AOC.

[Roland Slugg]

No AOC, but is probably eligible for the lifetime learning credit or the tuition and fees deduction, unless her AGI is too high. See F-8863 and F-8917 and their instructions.