Can you claim AOC if you attended 4 years of college in another country?

[AKTaxGuy]

I have a client that went to college in the Philippines for 4 years and is now going to college in America. Can they still qualify for AOC because they didn't attend a eligible education institution in the Philippines or are they out of luck because they have already gone to school for 4 years.

[TAXNJ]

There was a prior....

post addressing this issue if you do a advanced search. Also, TTB tab 12

Also, see attached link

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/eligible-educational-inst

[TaxGuyBill]

It partly depends if the US college recognizes the full 4 years or not.

If the US college views the student as being a 'graduate student' (having completed 4 years), then taxpayer does not qualify for the American Opportunity Credit.

If the US college does NOT recognize all of those years (so the US college still views the student as a Freshman, Sophomore, Junior or Senior), then the American Opportunity Credit can still be used (pending the other qualifications).

[AKTaxGuy]

Thank you

It partly depends if the US college recognizes the full 4 years or not.

If the US college views the student as being a 'graduate student' (having completed 4 years), then taxpayer does not qualify for the American Opportunity Credit.

If the US college does NOT recognize all of those years (so the US college still views the student as a Freshman, Sophomore, Junior or Senior), then the American Opportunity Credit can still be used (pending the other qualifications).

Thanks TaxGuyBill, your second comment is actually what happened with my client. The US did not recognize his prior years.