If the taxpayer was under age 24 at the end of the year and certain conditions apply, they may only qualify to receive the non-refundable portion of the American Opportunity Credit, and not the refundable portion.

In the TaxAct program, if the information for the student (who is also the taxpayer on the return) is entered and they are under the age of 24, the screen titled Student Information - Qualifications in the Education section of the Federal Q&A lists the three conditions and asks whether those conditions apply to the student.

If the return qualifies for the American Opportunity Credit, there may also be a Green Alert in the Alerts section titled Explanation: American Opportunity Credit which will prompt for verification whether the three conditions mentioned in the IRS instructions apply. Click the information icon on that screen for additional information.

See the IRS Instructions for Form 8863 for help determining whether the conditions apply.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.