To be eligible for AOTC, the student must:
To claim AOTC, you must file a federal tax return, complete the Form 8863 and attach the completed form to your Form 1040 or Form 1040A.
Use the information on the Form 1098-T Tuition Statement, received from the educational institution the student attended. The form includes the institution’s federal identification number, the student’s taxpayer identification number, payments received, amounts billed or refunds made for tuition and related expenses, scholarships administered by the institution, and the student’s enrollment and graduate status.
For more information, please visit the American Opportunity Tax Credit page.
If you don't qualify for the AOTC, see if you qualify for another education benefit on the Tax Benefits for Education: Information Center page.