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American Opportunity Credit Student Eligibility

Was the American Opportunity credit claimed in any 4 prior tax years for the student?
Yes

The student is not eligible for the American Opportunity Credit, but he/she may be eligible for the Lifetime Learning Credit.
No
Proceed to the next question.

As of January 1st, had the student completed 4 years of college?  
Yes
The student is not eligible for the American Opportunity Credit, but he/she may be eligible for the Lifetime Learning Credit.
No
Proceed to the next question.

Was the student enrolled in a degree or certificate program at Salisbury University during an academic session in the calendar year?
Yes
Proceed to the next question.
No
The student is not eligible for the American Opportunity Credit, but he/she may be eligible for the Lifetime Learning Credit.

Has the student been convicted of a state or federal felony offense for distribution or possession of a controlled substance?
Yes
The student is not eligible for the American Opportunity Credit, but he/she may be eligible for the Lifetime Learning Credit.
No
Proceed to the next question.

Is the taxpayer or the student claiming a Lifetime Learning Credit (LLC)?
Yes
The student is not eligible for the American Opportunity Credit, since the Lifetime Learning Credit is already claimed.
No
Proceed to the next question.

Was a withdrawal made from a Coverdell ESA (formerly called education IRA)?
Yes
Proceed to the next question.
No
The student is eligible for the American Opportunity Credit.

Was the withdrawal claimed as income on either the student's or taxpayer's income tax return?
Yes
The student is eligible for the American Opportunity Credit.
No
The student is not eligible to claim the American Opportunity or the Lifetime Learning Credit for education expenses paid by funds withdrawn from the Coverdell ESA.