Education Credit (AOTC) and Foreigner

[Taxizen]

The taxpayer completed 4 yr college in the foreign country when he was a foreigner. After he married a US citizen, he came over to the United States. He began the education at the college in United States from 2012. He received 1098T. He has never applied for any education credit before.

Is he elligible for American Opportunity Tax Credit on the tax return?

Any input would be greatly appreciated.

[Gail in Virginia]

Did he get a degree from the "foreign" college? I think the AOTC is only available for your first four year degree. If he is doing graduate studies or completing a second degree, I don't think he is eligible. Did not look it up, though, so I am willing to be corrected.

[Taxizen]

Yes. He got the degree while he was a foreigner. He tries to get the secod degree here in the United States. I know that the student with F-1 visa who studies here is not elligible for the American Opportunity Tax Credit (ATOC) since she is not a resident for the tax purpose.

Likewise, since he was not a resident in the United States, I think that the first four year requirements do not apply to him right now. What is your opinion?