IRS

American Opportunity Tax Credit (AOTC)

Up to $2,500/student; up to $1,000 refundable

Verified Oct 10, 2026Tax Benefit

Eligibility

Who qualifies

Eligible taxpayer/student, qualified expenses, first 4 years, income/dependent rules

Availability: United States
Countries: United States
Student requirement: Taxpayer/student conditional

What you get

Benefit value

Up to $2,500/student; up to $1,000 refundable

Value category: Aid / tax
Known value: $2,500

Cannot claim AOTC and LLC for same student/year; tax-free aid affects qualified expenses.

Timing

Renewal and expiration

Per eligible tax year; first four years

Starts: No fixed start date published
Expires: No fixed expiration published
Verification status: Verified — last checked Oct 10, 2026

Current catalog status: Active – verified

Official evidence

Why this is verified

This listing is backed by a direct provider, government, university, or program source. Terms can still change after our most recent check.

Open official verification sourcewww.irs.gov

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