BobKamman
Level 15
04-03-2020
11:17 PM
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However, if he qualifies to file as Head of Household (separated for the last six months of the year, with children living in his home), then her status doesn't matter. You might have a problem, though, with the disallowance from last year:
(4)Restrictions on taxpayers who improperly claimed American Opportunity Tax Credit in prior years
(A)Taxpayers making prior fraudulent or reckless claims
(i)In general
No American Opportunity Tax Credit shall be allowed under this section for any taxable year in the disallowance period.
(ii)Disallowance period
For purposes of subparagraph (A), the disallowance period is—
(I) the period of 10 taxable years after the most recent taxable year for which there was a final determination that the taxpayer’s claim of the American Opportunity Tax Credit under this section was due to fraud, and
(II) the period of 2 taxable years after the most recent taxable year for which there was a final determination that the taxpayer’s claim of the American Opportunity Tax Credit under this section was due to reckless or intentional disregard of rules and regulations (but not due to fraud).
