A taxpayer may not be able to claim the American Opportunity Credit if any of the following situations apply to the taxpayer as shown below;
- The taxpayers filing status is married filing separate.
- The taxpayers is listed as a dependent in the exemption section of another persons individual tax return.
- The taxpayers modified adjusted gross income (MAGI) is $90,000 or more for a Single filier taxpayer and $180,000 for a joint filier.
- The taxpayer or his or her spouse were a non-resident alien for any part of the taxable year and the non-resident alien did not elect to be treated as resident for tax purposes.
- The taxpayer claimed the lifetime learning credit or a tuition and fees deduction for the same student during the tax year.
- The taxpayer claimed the Hope credit for any student during the tax year.