American Opportunity Tax Credit
GPTKB entity
Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:canBeClaimedPerReturn |
no
|
| gptkbp:canBeClaimedPerStudent |
yes
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:eligibility |
tuition
course materials first four years of postsecondary education required fees |
| https://www.w3.org/2000/01/rdf-schema#label |
American Opportunity Tax Credit
|
| gptkbp:incomeLimitMarriedFilingJointly |
$160,000
|
| gptkbp:incomeLimitSingle |
$80,000
|
| gptkbp:introducedIn |
2009
|
| gptkbp:maximumLoanAmount |
$2,500
|
| gptkbp:nonRefundablePortion |
60%
|
| gptkbp:notAvailableIf |
married filing separately
student has felony drug conviction |
| gptkbp:phasedOutAtMarriedFilingJointly |
$180,000
|
| gptkbp:phasedOutAtSingle |
$90,000
|
| gptkbp:publicLawNumber |
gptkb:IRS_Form_8863
|
| gptkbp:refundablePortion |
40%
|
| gptkbp:replacedBy |
gptkb:Hope_Credit
|
| gptkbp:website |
https://www.irs.gov/credits-deductions/individuals/aotc
|
| gptkbp:bfsParent |
gptkb:Earned_Income_Credit
|
| gptkbp:bfsLayer |
6
|