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Per IRS Publication 970 Tax Benefits for Education:

You can't claim the American opportunity credit for 2019 if any of the following apply.

  • Your filing status is married filing separately
  • You are claimed as a dependent on another person's tax return, such as your parent's return.
  • Your modified adjusted gross income (MAGI) is$90,000 or more ($180,000 or more if married filing jointly).
  • You (or your spouse) were a nonresident alien for any part of 2019 and the nonresident alien didn't elect to be treated as a resident alien for tax purposes. More information on nonresident aliens can be found in Pub. 519, U.S. Tax Guide for Aliens.
  • You weren’t issued an SSN (or ITIN) by the due date of your 2019 return (including extensions). You can't claim the American opportunity credit on either your original or an amended 2019 return. Also, you can't claim this credit on your original or an amended 2019 return for a student who wasn’t issued an SSN, ATIN,or ITIN by the due date of your return (including extensions). If an ATIN or ITIN is applied for on or before the due date of a 2019 return (including extensions)and the IRS issues an ATIN or ITIN as a result of the application, the IRS will consider the ATIN or ITIN as issued on or before the due date of the return.
Note: You also can't claim the Tuition and Fees Deduction if your filing status is married filing separately.


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