To be eligible for the American Opportunity Tax Credit (AOTC), a student must be:

  • Pursuing a degree or certificate from an eligible institution (one that qualifies for federal grants and student loans).
  • Enrolled at least part time for at least one academic period beginning in the tax year (an academic period is determined by the school).
  • In the first four years of a degree or another credentialed program at the beginning of the year.
  • Free of any felony drug convictions.

The AOTC also has income limits. It starts phasing out for single filers with a MAGI (modified adjusted gross income) of $80,000 and couples filing jointly with a MAGI of $160,000. Single filers with a MAGI of $90,000 or more, and couples filing jointly with a MAGI of $180,000 or more, are not eligible.

Want to learn more about the AOTC? Need help determining if you qualify? You don’t have to tax alone. Work with the pros who work hard to get you every dollar you deserve. Book your appointment today.

Avoid IRS penalties! We’ll file for you.

File fast with a trusted Tax Pro. Find a location now.
Sharon Brucker, CPA Senior Tax Research Analyst Published on: August 28, 2025
Our Editorial Policy

*This content is for general informational purposes only. It is not intended to be comprehensive and should not be construed as professional tax or financial advice for any specific individual tax situation. Taxpayers should always consult a qualified professional for individual guidance. This information constitutes a solicitation under the Treasury Department's Circular 230. Most offices are independently owned and operated.