rbynaker
Level 13
See TaxMonkey's cite above.  "4 years of postsecondary education" are academic years, not calendar years.  Freshman, Sophomore, Junior and Senior.  If you have not completed the Senior year before 1/1/xx then this criteria is met.  (You still have the other ones, so often the "didn't claim AOTC for any 4 earlier tax years" becomes the limiting factor, even for Seniors.)
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