You can claim the American opportunity tax credit (AOTC), if:

• You pay some or all qualified tuition and related expenses for any of the first 4 years of postsecondary education at an eligible educational institution.
• You paid qualified expenses for an eligible student (defined below).
• The eligible student is you, your spouse, or a dependent you claim on your tax return.
• You show the name and taxpayer identification number (TIN) of you, your spouse, and the eligible student on the return.
• Your modified adjusted gross income is below a certain dollar limitation.
• You aren't listed as a dependent on another person's tax return (such as your parents').
• In the case of a married taxpayer, your filing status is married filing jointly.
• You don't claim the lifetime learning credit for the same student in the same year.
• In the case of a taxpayer who is a nonresident alien (or whose spouse is a nonresident alien) for any part of the tax year, the nonresident alien elects to be treated as a resident alien for tax purposes. For additional information, refer to Publication 519, U.S. Tax Guide for Aliens.
• You provide the EIN of the eligible educational institution regardless of whether or not you receive a Form 1098-T.

The maximum amount of the credit is $2,500, and 40% of the credit is generally refundable (up to $1,000).

An eligible student is a student who:

• Was enrolled in a program leading to a degree, certificate or other recognized postsecondary educational credential for at least one academic period beginning in the tax year.
• Carried at least half the normal full-time workload for the course of study.
• Didn't make an election to claim the AOTC for 4 earlier tax years.
• Hasn't completed the first 4 years of postsecondary education before the beginning of the tax year.
• Doesn't have a federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year.

Note: You can't claim the AOTC on either an original or an amended return if the student (you, your spouse or your dependent student claimed on the return) didn't have a TIN by the due date of your return (including extensions), even if the student later gets one of those numbers.