Per IRS Publication 970 Tax Benefits for Education, page 12:
You can't claim the American opportunity credit for 2021 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 2021 and the nonresident alien didn't elect to be treated as a resident alien for tax purposes.
- You weren’t issued an SSN (or ITIN) by the due date of your 2021 return (including extensions).
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