Question
American Opportunity Credit
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!
