How do I know how many years a student has taken the American Opportunity Credit?

When figuring out how many years a student has taken the American Opportunity Credit, you will need to look back at prior year tax returns to see if it was previously claimed. You may also need to consider any year that someone else may have taken the credit for that student.

Example: John's parents claimed the American Opportunity Credit for two years on their tax return. John also claimed the American Opportunity Credit for himself on his own return last year. The number of years John has taken the American Opportunity Credit is three (2 + 1 = 3).