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Eligible for American Opportunity Credit ?

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    Eligible for American Opportunity Credit ?

    Son of customer graduated High School in 2019. Enrolled at University that fall, full-time.
    Enrolled at University full-time for fall semester only in 2020. Did not attend school during 2021 or 2022.
    Was enrolled full-time in fall semester of 2023.
    This credit has not been claimed by or for him to-date as Parent's A.G.I. was above the limit.
    Parent's will not be claiming him for 2023. He earned $27-K in 2023.
    Do the 1st four years of post-secondary education have to be consecutive ?
    Are there any reasons why this fellow cannot claim the credit ?

    #2
    Consecutive is NOT a requirement.

    Even more important than "Parents will not be claiming him for 2023" is "Someone can claim You as a dependent"

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