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United StatesTax Credit

American Opportunity Tax Credit (AOTC)

Internal Revenue Service (IRS)

What is this?

100% of the first $2,000 + 25% of the next $2,000 of qualified expenses (tuition, required fees, course materials). Up to 40% refundable — you can get up to $1,000 back even if you owe no tax.

Am I eligible?

US taxpayers paying qualified education expenses for an eligible student in the first 4 years of post-secondary education, enrolled at least half-time in a degree/credential program, with no felony drug conviction. Income limits apply (phase-out around $90k single / $180k joint MAGI).

Target audience:

student

Eligible sectors:

general

What do I get?

Up to $2,500 per eligible student per year

Benefit details may vary based on your eligibility and location.

How to apply

Claim on IRS Form 8863 when filing your federal tax return. You should receive Form 1098-T from your school.

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