American Opportunity Credit 2 years for myself, 4 more for my dependant?
I have a dependant student who I would like to claim the American Opportunity Credit for (claimed as parent). I'm not certain whether I can legally do this, as I was attending school myself for a couple of years (around 10 years ago), and claimed the AOC for myself. My son is a Junior now, so I have already claimed the AOC for him as my dependant for the last 2 years. This means I have now claimed 4 years of the AOC, albeit 2 years for myself and 2 years for my dependant. The way I understand it is you can only claim the AOC for up to 4 years, but not sure if that's 4 years per student or 4 years per tax filer?