To be eligible for AOTC, the student must:
- Be pursuing a degree or other recognized education credential;
- Be enrolled at least half time for at least one academic period beginning in the tax year;
- Not have finished the first four years of higher education at the beginning of the tax year;
- Not have claimed the AOTC or the former Hope credit for more than four tax years; and
- Not have a felony drug conviction at the end of the tax year.