Education Credits - How many years/tax returns

[BulldogTom]

I know this is got to be simple, but I can't find the answer right now. Is the American Opportunity credit good for 4 tax returns or four full years at school (which would mean on 5 tax returns)? Everything I see right now just says first 4 years of school, at least a 1/2 time student, yada yada yada.....

Example, my son enrolls at Fresno State in Fall. On my first tax return I take the AOC. He goes for the next 3 years spring and fall semesters. I take the AOC on 3 more tax returns. His final semester (the end of his 4 years of education) would fall on my 5th tax return. Do I get to take it, or have I used up my 4 years?

Tom

Lodi, CA

[Margaret CPA in OH]

My handy dandy QF says the credit can only be claimed for four tax years for any one student. I did not go to IRC code 25A to confirm further.