Taxpayer Eligibility

Use these questions to determine who claims the American Opportunity credit on the federal income tax return, regardless of who paid the expenses.

Does the student qualify as a dependent?
Yes.
Proceed to the next question.
No.
The student is independent; only the student may claim the American Opportunity credit.

Will the taxpayer claim this student as a dependent on the taxpayer's federal income tax return?
Yes .
Proceed to the next question.
No.
The taxpayer forfeits the right to the American Opportunity if the student is not a claimed dependent.  Only the student may claim the American Opportunity credit.

Is the taxpayer who is claiming the student married?
Yes .
Proceed to the next question.
No.
Only the taxpayer may claim the American Opportunity credit.

Is a joint federal income tax return being filed?
Yes .
Only the taxpayer may claim the American Opportunity credit.
No.
The American Opportunity credit is forfeited.