rbynaker
Level 14
12-07-2019
05:10 AM
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See TaxMonkey's cite above. "4 years of postsecondary education" are academic years, not calendar years. Freshman, Sophomore, Junior and Senior. If you have not completed the Senior year before 1/1/xx then this criteria is met. (You still have the other ones, so often the "didn't claim AOTC for any 4 earlier tax years" becomes the limiting factor, even for Seniors.)