You need to be at least a half time student to get AOTC. The credit is not dollar for dollar, but if you have $4000 in expenses you can get the $2500 total if your income is within limits. If you don’t owe income tax, you can’t get the whole amount - I think the refundable portion is $1000. The rest would be credited toward your tax liability. I can’t remember what the formula is but the tax softwares figure it for you once you have your total expenses, if lower than $4000. Your college will send you a form with tuition on it and you need to keep track of any additional qualified expenses and keep receipts. If your tuition statement from the school is $4,000 or more (after scholarships) you don’t need additional expenses to max out.