AOC. Did you complete the first four academic years of your post-secondary education before ....?

Forum|Forum|3 years ago
March 13, 2023
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I am receiving my BSN in the USA right now. I have received the 1098-T form from my University. I have never claimed AOC before. I have BSN from a foreign country. Since I did not complete my post-secondary education in the US, can I claim AOC for the 1st time? If not, why? I understand it says, "first four academic years of your post-secondary education". Technically I did, but not in the US. So how is that relevant to the US government if I have never received any Tax credits, loans, or subsidies for education in the US before?

Thank you

ItsDeductible Online

Best answer by PattiF

If your BSN was received at a foreign institution that is considered an eligible institution in the list of foreign schools found in this link, then you cannot claim the AOTC for your schooling here in the US.

Check the Database of Accredited Postsecondary Institutions and Programs in the link above to see if your first school is listed there. If it is not found, then you are eligible to apply for the AOTC. This is backed by a US tax code "that redirects to sub paragraph (b)(2)(C)— it clearly expresses that those first 4 years had to be completed at an eligible institution".

If your first school is listed, you would still be eligible for the lesser Lifetime Learning Credit.

PattiFAnswer

If your first school is listed, you would still be eligible for the lesser Lifetime Learning Credit.

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Hal_Al

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NataliaVFAuthor

Thank you for the response. But now I am very confused by receiving two responses to my question.

Can you cite the source so I can read more about this?

It seems not clear and very broad when I read Publication 970.

p.11 Publication 970

"As of the beginning of 2022, the student had not completed the first four years of postsecondary education.
(generally, the freshman through senior years of college), as determined by the eligible educational institution.

So I could not find my European institution on the list of eligible educational institutions.