Figure 2-1. Can You Claim the American Opportunity Credit for 2023? Figure 2-1. Can You Claim the American Opportunity Credit for 2023? Summary: This flowchart is used to determine if you qualify to claim the American opportunity Credit for 2023. Start This is the start of the flowchart. Decision (1) Did you pay qualified education expenses in 2023 for an eligible student?*IF YES continue to Decision (2)IF NO continue to Process (a)For note, continue to Footnote 1. Decision (2) Did the academic period for which you paid qualified education expenses begin in 2023 or the first 3 months of 2024?IF YES continue to Decision (3)IF NO continue to Process (a) Decision (3) Is the eligible student you, your spouse (if married filing jointly), or your dependent you claim on your tax return?IF YES continue to Decision (4)IF NO continue to Process (a) Decision (4) Are you listed as a dependent on another person's tax return?IF YES continue to Process (a)IF NO continue to Decision (5) Decision (5) Is your filing status married filing separately?IF YES continue to Process (a)IF NO continue to Decision (6) Decision (6) For any part of 2023, were you (or your spouse) a nonresident alien who didn’t elect to be treated as a resident alien for tax purposes?IF YES continue to Process (a)IF NO continue to Decision (7) Decision (7) Is your modified adjusted gross income (MAGI) less than $90,000 ($180,000 if married filing jointly)?IF YES continue to Decision (8)IF NO continue to Process (a) Decision (8) Did you use the same expenses to claim a deduction or credit?IF YES continue to Process (a)IF NO continue to Decision (9) Decision (9) Were the same expenses paid entirely with a tax-free scholarship, grant, or employer-provided educational assistance?IF YES continue to Process (a)IF NO continue to Decision (10) Decision (10) Did you or someone else receive a refund of all the expenses?IF YES continue to Process (a)IF NO continue to Process (b) Process (a) You can't claim the American opportunity credit for 2023Continue to End Process (b) You can claim the American opportunity credit for 2023.**For note, continue to Footnote 2.Continue to EndFootnote 1: Qualified education expenses paid by a dependent you claim on your tax return, or by a third party for that dependent, are considered paid by you.Footnote 2: Your education credits may be limited to your tax liability minus certain credits. See Form 8863 for more details. End This is the end of the flowchart.
