American Oportunity Credit

[Lucho]

Does anyone has read or knows if the fact that a student doesn't have a valid SS# will disqualify to claim the American Opportunity Credit?

I don't find a yes or no answer in Pub. 970

Thank you for any help.

Have a blessed Monday.

Lucho

[Terry D EA]

I don't remember seeing a social security number as one of the requirements to take this credit.

[Lucho]

I don't remember seeing a social security number as one of the requirements to take this credit.

Thank you Terry D

Lucho

[frazzled]

Lucho,

This might apply to your question. From the TaxBook (p 12-2):

Who cannot claim the credit. No credit is allowed if:

- the taxpayer or spouse was a nonresident alien for any part of the year who did not elect to be treated as a resident alien for tax purposes.

[Pacun]

Lucho,

This might apply to your question. From the TaxBook (p 12-2):

Who cannot claim the credit. No credit is allowed if:

- the taxpayer or spouse was a nonresident alien for any part of the year who did not elect to be treated as a resident alien for tax purposes.

People with ITIN are residents if they live in the U.S. Do not confuse green card holders with residents. Sometimes they mean the same thing, but in others instances they don't.