Per IRS Publication 970 Tax Benefits for Education, page 12:

You can't claim the American opportunity credit for 2023 if any of the following apply:

• Your filing status is married filing separately.
• You are claimed as a dependent on another person's tax return, such as your parent's return.
• Your modified adjusted gross income (MAGI) is $90,000 or more ($180,000 or more if married filing jointly).
• You (or your spouse) were a nonresident alien for any part of 2023 and the nonresident alien didn't elect to be treated as a resident alien for tax purposes.
• You weren’t issued an SSN (or ITIN) by the due date of your 2023 return (including extensions).

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