Question: Who CANNOT Claim the American Opportunity Tax Credit?
Answer: You cannot claim the American Opportunity Tax Credit for the 2009 tax year if:
- You file as "Married Filing Separately."
- You claim the Hope Credit in 2009 for any student in their household.
- You have already claimed the Lifetime Learning Credit on the same student.
- You have already claimed the Tuition Deduction on the same student.
- The student you wish to claim is a dependent on someone else's return.
- You're over the income limits for 2009.
- You're a non-resident alien who did not elect to be treated as a resident on their taxes.