Dependent status for students and new tax law

[BelknapPoint]

For those who just used their 4th year of AOC, you are not done! One of the provisions of the new tax code extends it to a 5th year, where you will get half of the credit.

No. This was a part of the House proposal for the new tax law, but it did not make it out of conference. The four year limitation per student on the American Opportunity Credit remains in effect.