The American Opportunity Education Credit is available to be claimed 4 times per eligible student. This count also includes the number of times you claimed the Hope Education Credit. For example, if you claimed the Hope Education Credit on your 2009 tax return and then claimed the American Opportunity Credit on your 2010, 2011, and 2012 tax returns, you will not be eligible to claim the American Opportunity Credit on your 2013 tax return. Your other education credit/deduction options would be Lifetime Learning Credit or the Tuition and Fees Deduction.
