AOC What counts as a Year?

[Snaggletooth]

A student begins college in freshman year - has never attended before.

Student is eligible for American Opportunity Credit but parents income is so high that the credit phases out.

In the succeeding year the question is asked about taking the AOC in prior year(s). Should that question be answered one year or zero years? Student obviously never was able to take the AOC, but qualified to do so other than parents income.

[kathyc2]

A student begins college in freshman year - has never attended before.

Student is eligible for American Opportunity Credit but parents income is so high that the credit phases out.

In the succeeding year the question is asked about taking the AOC in prior year(s). Should that question be answered one year or zero years? Student obviously never was able to take the AOC, but qualified to do so other than parents income.

It's just for years actually claimed. The number of years claimed is an internal software count, it does not appear on 8863. The only thing on the 8863 is a check box if it's been already been claimed for 4 years.

[BP.]

the question is asked about taking the AOC in prior year(s). Should that question be answered one year or zero years?

The question that is asked requires a yes or no answer, not a number. Has AOC been claimed any 4 years? If it wasn't claimed a particular year, then it wouldn't count.