{"id":"irs-american-opportunity-tax-credit","name":"American Opportunity Tax Credit","provider":"Internal Revenue Service","entitlement_type":"government-benefit","entitlement_type_label":"Government benefit","entitlement_type_context":{"definition":"A government-funded or administered benefit, service, coverage program, assistance program, or public access route.","domain":"public-benefits","archetype":"direct-program","agent_instruction":"Identify the administering jurisdiction and disclose income, household, age, disability, immigration, residence, renewal, fee, and capacity rules that apply."},"summary":"A partly refundable federal tax credit for qualified education expenses during an eligible student's first four years of higher education.","benefit":{"description":"Up to $2,500 per eligible student: 100% of the first $2,000 and 25% of the next $2,000 of qualified expenses, with up to 40% of the allowed credit refundable when the tax rules are met.","estimated_value_usd":null},"discovery":{"focus":"public-service","has_estimated_dollar_value":false},"access":{"relationships":["Eligible student in the first four years of postsecondary education","Taxpayer entitled to claim an eligible student"],"requirements":"The student generally must pursue a degree or recognized credential, be enrolled at least half-time for at least one academic period, have no completed first four years before the tax year, and have no disqualifying felony drug conviction. Income limits, taxpayer and student identification numbers, eligible-institution, Form 1098-T, dependency, and no-double-benefit rules apply.","activation":"Obtain Form 1098-T and records of qualified tuition, required fees, books, supplies, scholarships, and other aid; complete Form 8863 and claim the credit on the federal return.","cost_basis":"no-cost","cost_basis_label":"No-cost access","cost_basis_context":{"classification":"free","definition":"The core benefit has no required payment, purchase, deposit, paid membership, or pre-existing paid-product relationship under the captured terms.","agent_instruction":"Still disclose optional add-ons, transportation, parking, replacement charges, taxes, capacity, and eligibility conditions found in fees or requirements.","variation_patterns":null,"does_not_mean":null},"fees":"There is no fee to claim the credit, but only qualified net expenses count, the credit phases out with income, and the same student or expense cannot support conflicting education benefits. Tuition and other education costs remain due except to the extent offset by aid or the eventual credit.","personalized":false,"regions":["US","Eligible educational institutions, including some outside the United States"],"expires":null},"status":"verified","last_checked":"2026-08-04","claim_url":"https://www.irs.gov/credits-deductions/individuals/education-credits-aotc-and-llc","source_url":"https://www.irs.gov/credits-deductions/individuals/education-credits-aotc-and-llc","source":{"primary_url":"https://www.irs.gov/credits-deductions/individuals/education-credits-aotc-and-llc","evidence":[{"source":"Internal Revenue Service","url":"https://www.irs.gov/credits-deductions/individuals/education-credits-aotc-and-llc","kind":"provider","checked_at":"2026-08-04"}]},"parent":null,"coverage":{"level":"national","family":"tax-and-financial-help","jurisdiction":"United States","maturity":"direct"},"web_url":"/benefits/irs-american-opportunity-tax-credit","taxonomy":{"version":"1.0","url":"/api/v1/taxonomy"}}