[reddolphin80]

I began college in 2007, went 1 semester half time. Went all of 2008 and all of 2009 and one class in 2010.

I then was not enrolled again until 2012.

I took online classes, so I didn't start until Oct 2007 the year I began. Would that count as year 1?

I am sure 2008 and 2009 count. I have 45 credits total.

Trying to figure out if I qualify for the American Opportunity Tax Credit for this year?

[AtlantaTaxExpert]

You do NOT qualify for the American Opportunity Credit, because you are considered to have attended college for 2007 through 2010; four years total.

[reddolphin]

By mistake, I found my old login that I couldn't figure out last night.

http://www.irs.gov/publications/p970/ch02.html

The examples and other things on that link makes it sound like as long as you not counted as completing 4 years based on credit hours.

Example 2.

After taking classes at College V on a part-time basis for a few years, Shelly became a full-time student for the 2011 spring semester. College V classified Shelly as a second-semester senior (fourth year) for the 2011 spring semester and as a first-semester graduate student (fifth year) for the 2011 fall semester. Because College V did not classify Shelly as having completed the first 4 years of postsecondary education as of the beginning of 2011, Shelly is an eligible student for tax year 2011. Therefore, the qualified education expenses paid for the 2011 spring semester and the 2011 fall semester are taken into account in calculating the American opportunity credit for 2011.

Who Is an Eligible Student


To claim the American opportunity credit, the student for whom you pay qualified education expenses must be an eligible student. This is a student who meets all of the following requirements.

•
The student did not have expenses that were used to figure an American opportunity credit in any 4 earlier tax years. This includes any tax year(s) in which you claimed the Hope credit for the same student.

•
The student had not completed the first 4 years of postsecondary education (generally, the freshman, sophomore, junior, and senior years of college) before 2011.

•
For at least one academic period beginning in 2011, the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential.

•
The student has not been convicted of any federal or state felony for possessing or distributing a controlled substance as of the end of 2011.


These requirements are also shown in Figure 2-2, Who is an Eligible Student for the American Opportunity Credit, later.

Completion of first 4 years. A student who was awarded 4 years of academic credit for postsecondary work completed before 2011 has completed the first 4 years of postsecondary education. This student generally would not be an eligible student for purposes of the American opportunity credit.

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[AtlantaTaxExpert]

Did you get any education credit for 2007? If so, that generally counts as a full year.