American Opportunity Credit

[reirrucs]

Are there any reasons that a prison inmate doesn't qualify for the American Opportunity Credit?  He meets the requirements of an eligible student: 

1) hasn't claimed the AOC in 4 prior years;

2) hasn't completed the first 4 years of post-secondary education before 2022;

3) enrolled at least half-time in a program leading to a degree; and

4) hasn't been convicted of any federal or state felony for possessing or distributing a controlled substance as of the end of 2022.

Of course, he has no income so the only potential credit available to him is the refundable portion. 

Thank you for input on this topic!

[TaxGuyBill]

Offhand, the only thing I can think of is if he was a dependent (under age 24, full-time student and prison is a "temporary absence" from living with parents).

Other than that, I can't think of anything that would disqualify him.

[IRonMaN]

Scholarships and grants exceed tuition?

[reirrucs]

No grants or scholarships received.  Tuition was paid as a gift from a relative.

[IRonMaN]

Is he marked as being a dependent of someone else?

[reirrucs]

Over age 24 - not a dependent of another person.  Unfortunately, long term sentence as a drunk driver fatal accident.

[rcooley25]

Read the Instructions as you attempt to fill out the form. If he has been convicted of a drug or other crime then that person does not get the credit.

[IRonMaN]

I wasn't questioning if he was, I was wondering if a box got checked someplace accidentally.  Both of us are ProSeries users so we aren't familiar with the software that you are using.  I don't know if there is a missing box that needs to be checked or if one got checked incorrectly.  Out of curiosity though, if you input some income into the return, does the credit compute?

[itonewbie]

@reirrucs Was the box for "Student was convicted, before the end of 2022, of a felony for possession or distribution of a controlled substance" checked?

[BobKamman]

Last time I checked, alcohol was not a controlled substance.  But you would know better than I.  And "drunk driver" could mean DUI, which might involve drugs other than alcohol.  But even then, does "possession or distribution" include having it in your system?