Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
first four years of postsecondary education
|
| gptkbp:benefit |
gptkb:student
|
| gptkbp:claimedBy |
taxpayer
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:createdBy |
gptkb:American_Recovery_and_Reinvestment_Act_of_2009
|
| gptkbp:eligibility |
tuition
course materials required fees |
| https://www.w3.org/2000/01/rdf-schema#label |
American Opportunity Credit
|
| gptkbp:incomePhaseoutMarried |
$160,000
|
| gptkbp:incomePhaseoutSingle |
$80,000
|
| gptkbp:introducedIn |
2009
|
| gptkbp:maximumCreditPerStudent |
$2,500
|
| gptkbp:maximumYearsClaimed |
4
|
| gptkbp:nonRefundablePortion |
60%
|
| gptkbp:phaseoutEndsMarried |
$180,000
|
| gptkbp:phaseoutEndsSingle |
$90,000
|
| gptkbp:purpose |
offset cost of higher education
|
| gptkbp:refundablePortion |
40%
|
| gptkbp:replacedBy |
gptkb:Hope_Credit
|
| gptkbp:requiresHalfTimeEnrollment |
yes
|
| gptkbp:requiresSSN |
yes
|
| gptkbp:taxStatus |
gptkb:Form_8863
|
| gptkbp:bfsParent |
gptkb:IRS_Form_8862
|
| gptkbp:bfsLayer |
5
|